Mississippi § 75-12-23 - Retention of electronic records; originals.
Full text of Mississippi Mississippi Code of 1972 Annotated § 75-12-23 — Retention of electronic records; originals., with citation guidance and answers to common questions.
§ 75-12-23. Retention of electronic records; originals.
If a law requires that a record be retained, the requirement is satisfied by retaining an electronic record of the information in the record which: Accurately reflects the information set forth in the record at the time it was first generated in its final form as an electronic record or otherwise; and Remains accessible for later reference. A requirement to retain a record in accordance with subsection (a) does not apply to any information the sole purpose of which is to enable the record to be sent, communicated, or received. A person may satisfy subsection (a) by using the services of another person if the requirements of that subsection are satisfied. If a law requires a record to be presented or retained in its original form, or provides consequences if the record is not presented or retained in its original form, that law is satisfied by an electronic record retained in accordance with subsection (a). If a law requires retention of a check, that requirement is satisfied by retention of an electronic record of the information on the front and back of the check in accordance with subsection (a). A record retained as an electronic record in accordance with subsection (a) satisfies a law requiring a person to retain a record for evidentiary, audit, or like purposes, unless a law enacted after July 1, 2001, specifically prohibits the use of an electronic record for the specified purpose. This section does not preclude a governmental agency of this State from specifying additional requirements for the retention of a record subject to the agency’s jurisdiction.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 75-12-23
What does Mississippi Code of 1972 Annotated § 75-12-23 cover?
Section 75-12-23 ("Retention of electronic records; originals.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 75-12-23?
A common citation format is "Mississippi Code of 1972 Annotated § 75-12-23" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 75-12-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.