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O.C.G.A. § 10-11-1 Definitions
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As used in this chapter, the term: (1) “Business record” means letters, words, sounds, or numbers, or the equivalent of letters, words, sounds, or numbers, recorded in the operation of a business by handwriting, typewriting, printing, photostat, photograph, magnetic impulse, mech…
O.C.G.A. § 10-11-2 Time period for retention of business records
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Unless a specific period is designated by law for their preservation, business records which persons pursuant to the laws of this state are required to keep or preserve may be destroyed after the expiration of three years from the making of such records without constituting an off…
O.C.G.A. § 10-11-3 Retention of reproductions of original business records
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If, in the regular course of business, a person makes reproductions of original business records, the preservation of such reproductions constitutes compliance with any laws of this state requiring that business records be kept or preserved. 1295 History. Code 1981, § 10-11-3, en…