SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
A writing certified by the Commissioner, a Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or of any officer of the Commissioner shall for all purposes be prima facie evidence of the original of or from which it purports to be a copy or extract, and shall be receivable in evidence to the same extent as the original.
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