§ 26-18-312 - Signatures on electronic forms.
26-18-312. Signatures on electronic forms.
(a) The Director of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form.
(b) Until such time as such procedures are in place, the director may:
(1) Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and regulations; or
(2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and regulations.