§ 8-45.3. Photographic reproduction of records of Department of Revenue and Employment Security Commission. - North Carolina Statutes

§ 8‑45.3.  Photographicreproduction of records of Department of Revenue and Employment SecurityCommission.

(a)        The StateDepartment of Revenue is hereby specifically authorized to have photographed,photocopied, or microphotocopied all records of the Department, including taxreturns required by law to be made to the Department, and said photographs,photocopies, or microphotocopies, when certified by the Department as true andcorrect photographs, photocopies, or microphotocopies, shall be as admissible inevidence in all actions, proceedings and matters as the originals thereof wouldhave been.

(a1)      The EmploymentSecurity Commission is hereby specifically authorized to have photographed,photocopied, or microphotocopied all records of the Commission, includingfilings required by law to be made to the Commission, and said photographs,photocopies, or microphotocopies, when certified by the Commission as true andcorrect photographs, photocopies, or microphotocopies, shall be as admissiblein evidence in all actions, proceedings, and matters as the originals thereofwould have been.

(b)        The provisions ofthis section shall apply to records stored on any form of permanent, computer‑readablemedia, such as a CD‑ROM, if the medium is not subject to erasure oralteration. Nonerasable, computer‑readable storage media shall not beused for preservation duplicates, as defined in G.S. 132‑8.2, or for thepreservation of permanently valuable records as provided in G.S. 121‑5(d),except to the extent expressly approved by the Department of Cultural Resourcespursuant to standards and conditions established by the Department. (1951, c. 262, s. 3; 1999‑131,s. 2; 1999‑456, s. 47(b); 2001‑115, s. 1.)