Such microfilm copies, photostatic copies, other similar photographic reproductions, computer output microfilm, or electronically recorded data of such above named documents shall for all purposes be deemed to be and have the force and effect of such documents themselves. A photostatic copy, photographic reproduction, or other similar photograph, or typewritten copy or other copy of such original microfilm copy, photostatic copy, other similar photographic reproduction of such documents, computer output microfilm, or electronically reproduced data, which has been duly certified to by the officer having custody of such original microfilm copy, photostatic copy, other similar photographic reproduction, computer output microfilm, or electronically recorded data in the Department of Revenue must be received as evidence in all courts in the same manner and to the same extent as would be a duly certified copy of such document itself.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.
Article 1 - General Provisions.
Section 40-2-2 - Employment of Secretary and Other Employees; Payment of Expenses Generally.
Section 40-2-3 - Duties of Secretary.
Section 40-2-4 - Bonds of Employees.
Section 40-2-6 - Oaths of Witnesses.
Section 40-2-7 - Offices and Equipment; How Expenses Paid.
Section 40-2-8 - Travelling Expenses - Generally.
Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State.
Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee.
Section 40-2-11 - Powers and Duties Generally.
Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent.
Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
Section 40-2-16 - Equalization of Valuation Generally.
Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization.
Section 40-2-18 - Procedure After Revaluation and Equalization.
Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury.