61 Pa. Code § 313.19
Current through Register Vol. 54, No. 25, June 22, 2024
In accord with Internal Revenue Ruling 75-265, IRB 975-27, 34 and under section 1 of the Uniform Photographic Copies of Business and Public Records as Evidence Act (28 P. S. § 141) (Repealed), general books of account, including cash books, journals, voucher registers, ledgers, records of liquid fuels used or sold and delivered within the Commonwealth, delivery tickets, invoices, bills of lading, financial statements and other pertinent records as may be required by the Bureau of Liquid Fuels may be kept on microfilm, provided the microfilming thereof accurately reproduces lines and markings which appear on the original documents.
61 Pa. Code § 313.19