71 Pa. Stat. § 205
Any administrative department, board or commission may, with the approval of the Executive Board, have microfilm records made of any correspondence, records or other papers for the purpose of protecting and safeguarding the original correspondence, records or other papers, or for the purpose of conserving filing space, and such microfilm reproduction shall, when properly identified, be admitted in evidence in any proceedings in place of the original correspondence, records or other papers. In any case where original correspondence, records or other papers are microfilmed under the provisions of this section for the purpose of conserving filing space, the administrative department, board or commission concerned, may, with the approval of the Executive Board, destroy such original correspondence, records or other papers.
The provisions of this section expressly include, but are not limited to, any returns, reports, claims or other papers pertaining to the administration, settlement, payment or collection of taxes, license fees, and other moneys or property due the Commonwealth or rebates payable. Microfilm reproductions of such papers shall be admitted into evidence in any proceedings in place of the original papers in accordance with the "Uniform Photographic Copies of Business and Public Records as Evidence Act."
71 P.S. § 205