Any business may cause any or all records kept by such business in the regular course of its operation to be recorded, copied or reproduced by any photographic, photostatic or miniature photographic process which correctly, accurately and permanently copies, reproduces or forms a medium for copying or reproducing the original record on a film or other durable material, and such business may thereafter dispose of the original record, provided that every original record pertaining to any claim, tax or report due the State of Mississippi or any of its agencies shall be preserved for five (5) years from the thirty-first day of December of the year in which such claim arose, or such tax or report was due.
Structure Mississippi Code
Title 13 - Evidence, Process and Juries
§ 13-1-1. Provisions of chapter applicable to all courts
§ 13-1-5. Competency of husband and wife
§ 13-1-11. Conviction, except for perjury or subornation of perjury, as no disqualification
§ 13-1-13. Witness may be examined touching interest or convictions
§ 13-1-19. Witness to be committed for refusal to testify
§ 13-1-23. Presumption of death
§ 13-1-77. State custodian of books authorized to certify copies; admissibility of copies
§ 13-1-81. Presumptions attending certificates, attestation, etc.
§ 13-1-121. Injury to livestock in transit as prima facie evidence of carrier's want of skill
§ 13-1-131. Land-office certificates
§ 13-1-151. Reproduction of business records; disposal of originals
§ 13-1-155. Destruction or other disposal of exhibits following final determination of civil actions