(a)
(1) The director shall keep and permanently preserve the original of all official rules, regulations, decisions, and orders and the effective date thereof.
(2)
(A) A copy of a rule, regulation, decision, or order made by the director in the administration of any state tax law may be authenticated under his or her official seal.
(B) An authenticated copy is admissible in any court in this state under § 16-46-101.
(C) The director may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
(D) Under no circumstances shall the director furnish copies of records which may by law be prohibited from being made public.
(b)
(1) The director may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.
(2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
(3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.
(c) If the director determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.