§ 816. Tax books and records received as evidence.

The tax book and all other books and papers made or kept by the Director of Finance, or any other officer, in any manner relating to any tax, shall be received in all courts as evidence of all the facts stated therein, and of the validity of the tax, costs, interest and penalty therein appearing, and a copy of such parts of the aforesaid books and papers as relate to the tax in question, certified to by the Director of Finance or any other officer having the same in charge, shall be received in evidence in like manner and with like effect.

Editor's note

This section becomes effective on March 1, 2007.