Could the Louisiana Department of Revenue treat electronically digitized copies of its records as originals and use them in court or administrative proceedings?

Plain-English summary

The Department could archive its records through microfilm, microfiche, or electronic digitization and treat the copy as an original record.

The electronic image was admissible in courts and administrative proceedings even if the source document no longer existed, provided ordinary Louisiana Code of Evidence requirements such as relevance and authenticity were met.

Record status and hard copies

La. R.S. 47:1506.1(B) treated the electronic copy as an original for all purposes. A facsimile, exemplification, or certified copy could be treated as the corresponding copy of the original. The ruling said a hard copy made from the image was treated as an original.

Retention of the source document

For archiving, the Department retained the image together with the source document. The source had to remain for the period in the Department's records-retention schedule and could be destroyed after that period expired.

Important limitation

The ruling did not address federal information received under the Federal/State Exchange Agreement. That information was governed by the Agreement on Coordination of Tax Administration.

Common questions

Q: Did the original paper have to exist when the electronic image was offered?

A: No, as long as the image satisfied applicable evidence requirements.

Q: Could the Department immediately destroy every source document after scanning?

A: No. It first had to follow the applicable retention schedule.

Q: Did this ruling authorize taxpayers to destroy their own records after scanning?

A: It did not address that question. Its subject was the Department's records.

Q: Did it cover federal tax information shared with Louisiana?

A: No.

Citations and references

• La. R.S. 47:1506.1 — electronic storage and original-record treatment
• 1992 La. Acts 1033 — amendment adding electronic digitization
• Louisiana Code of Evidence — relevance and authenticity conditions noted in the ruling
• LAC 61:III.101.C — Revenue Ruling authority and reliance statement

Source

• Landing page: Louisiana Department of Revenue Policies
• Original PDF: LA Revenue Ruling 02-011

Original ruling text

Revenue Ruling
02-011
August 29, 2002
Administrative
Admissibility of Electronic Images as Original Records
This Revenue Ruling addresses the admissibility of the Department’s records that are
electronically imaged for archival purposes in courts and administrative proceedings. This
Ruling does not address Federal information received under the Federal/State Exchange
Agreement. Information received from the Internal Revenue Service is governed by the
Agreement on Coordination of Tax Administration.
Louisiana Revised Statutes Annotated §47:1506.1 was amended by 1992 La. Acts No.
1033 to include record keeping by electronic digitization. No additional legislation has been
enacted since to challenge the Department’s practice of imaging returns and other documents.
According to La. Rev. Stat. Ann. §47:1506.1(B) (West 2002) “[s]uch microfilm, microfiche, or
electronic digitized copy shall be deemed to be an original record for all purposes, and shall be
admissible in evidence in all courts or administrative agencies. A facsimile, exemplification, or
certified copy thereof shall, for all purposes, be deemed to be a transcript, exemplification, or
certified copy of the original.”
Imaging is a form of electronic data storage and as such can be used to store and
preserve records, forms, and documents. The Department is authorized under La. Rev. Stat. Ann.
§47:1506.1 (West 2002) to use microfilm, microfiche, or electronic data storage for the purpose
of preserving records, forms, and documents in its possession. The copy of the document’s
electronic image is admissible in all courts and administrative proceedings regardless of whether
the original document is in existence, assuming it meets the requirements of the Louisiana Code
of Evidence, such as relevancy and authenticity. The hard copy of the imaged document is to be
treated as an original. For archiving purposes, the image of the document is retained along with
the original source document. The original source document must be retained according to the
retention schedule established for the Department’s records. Once the retention period has
expired, the original source document may be destroyed.
Based on La. Rev. Stat. Ann. §47:1506.1 (West 2002), electronic images of the
Department’s records are admissible in courts and administrative proceedings. Therefore, the
Department may use microfilm, microfiche or electronic digitized copying to archive documents
received from taxpayers.
Cynthia Bridges
Secretary
By:

Shanda J. McClain
Attorney
Policy Services Division

A Revenue Ruling is written to provide guidance to the public and to Department of Revenue employees. It is issued
under Louisiana Administrative Code 61:III.101.C to apply principles of law to a specific set of facts. A Revenue
Ruling does not have the force and effect of law and is not binding on the public. It is a statement of the
Department’s position and is binding on the Department until superseded or modified by a subsequent change in
statute, regulation, declaratory ruling, or court decision.