[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]