OAR 150-321-0570: Use of Microfilm and Microfiche Records

Microfilm and microfiche records of original records and supporting data are acceptable provided the following conditions are met: (1) Microfilm and microfiche show beginning and ending numbers and be indexed, cross referenced and labeled as to contents. (2) The microfilm or microfiche contain the complete original records and identification can be made in respect to time of harvest and harvest area. (3) Proper facilities including modern projectors for viewing and copying are provided during regular business hours for the ready inspection and location of the particular records. Otherwise, the microfilm or microfiche shall be made available at the Department’s facilities for inspection. (4) The taxpayer agrees to provide access to any information contained on the film or fiche which may be required for purposes of verification of the tax liability.