Iowa Code § 452A.80

Current through bills signed by governor as of 5/17/2024

Section 452A.80 - Microfilm or photographic copies - originals destroyed

The appropriate state agency shall have the power and authority to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original of any forms or records pertaining to a fuel tax imposed by this chapter, or any paper or document with respect to refund of the tax. If the forms and records have been reproduced in accordance with this section, the state agency may destroy the originals and the reproductions shall be competent evidence in any court in accordance with the provision of section 622.30.

Iowa Code § 452A.80

Amended by 2019 Iowa, ch 151, s 44, eff. 7/1/2023.

C35, §5093-f36; C39, § 5093.36; C46, 50, 54, § 324.64; C58, 62, 66, § 324.79; C71, 73, 75, 77, 79, 81, § 324.80 C93, § 452A.80 95 Acts, ch 155, §38

2019 amendment to this section is effective July 1, 2023; 2019 Acts, ch 151, §46

Section amended