[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 901-902]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
     Subpart O_Prescribed Records and Reports, and Posting of Signs
 
Sec.  31.238  Photographic copies of records.

    (a) General. Dealers may record, copy, or reproduce records required 
by this part. Dealers may use any process which accurately reproduces 
the original record, and which forms a durable medium for reproducing 
and preserving the origninal record.
    (b) Copies of records treated as original records. Whenever records 
are reproduced under this section, the produced records will be 
preserved in conveniently accessible files, and provisions will be made 
for examining, viewing, and using the reproduced record the same as if 
it were the original record, and it will be treated and considered for 
all purposes as though it were the original record. All provisions of 
law and regulations applicable to the original record are applicable to 
the reproduced record. As used in this section, ``original record'' 
means the record required by this part to be maintained or preserved by 
the dealer, even though it

[[Page 902]]

may be an executed duplicate or other copy of the document.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5555))

[T.D. ATF-116, 47 FR 51573, Nov. 16, 1982. Redesignated by T.D. TTB-25, 
70 FR 19884, Apr. 15, 2005]