Iowa Code § 452A.80 — Microfilm or photographic copies — originals destroyed

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .80 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 .