Electronic return admissibility recognized as evidence; Assessing Officer must authenticate and preserve computer media for tax proceedings. Returns filed on specified computer media are deemed returns and admissible as evidence without further proof, subject to scanning, authentication by the Assessing Officer and preservation measures; separately, the Assessing Officer may grant a certificate permitting tax collection at a lower rate on application where the buyer's income justifies it, and the Board may notify rules governing applications, conditions and related matters.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic return admissibility recognized as evidence; Assessing Officer must authenticate and preserve computer media for tax proceedings.
Returns filed on specified computer media are deemed returns and admissible as evidence without further proof, subject to scanning, authentication by the Assessing Officer and preservation measures; separately, the Assessing Officer may grant a certificate permitting tax collection at a lower rate on application where the buyer's income justifies it, and the Board may notify rules governing applications, conditions and related matters.
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