North Carolina General Statutes § 28A-21-5 Vouchers presumptive evidence

Vouchers, without other proof, are presumptive evidence of  disbursement, unless impeached. If lost, the accounting party must, if required, make oath to that fact setting forth the manner of loss, and state the contents and purport of the voucher. (C.C.P., s. 480; Code,  s. 1401; Rev., s. 101; C.S., s. 107; 1973, c. 1329, s. 3.)

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Last modified: March 23, 2014