§ 70-38. Records of rules, decisions and orders.

Latest version.

The collector shall keep a record of all of the official acts, and shall preserve copies of all rules, decisions and orders made by him and by any deputy of his department in charge of the collection of the tax imposed by this article. Copies of such rules, decisions or orders, and of any papers filed in any office maintained by him in the administration of this article, may be authenticated under his official signature, and when so authenticated, shall be evidence in all courts of the state of the same weight and force as the original thereof. For authenticating any such copy, he shall be paid a fee of $1.00 which shall be deposited in the "Sales Tax Fund—1978."

(Code 1958, § 15B-38)

                    
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