42-14006. Signatures for documents; alternative methods
A. The department may prescribe by administrative rule alternative methods for signing, subscribing or verifying any report or statement required to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the return, statement or other document.
B. While the department is adopting a rule prescribing alternative methods for signing, subscribing or verifying any report or statement required to be filed with the department pursuant to this article, the director, by tax ruling, may waive the requirement of a signature for a particular type or class of any report or statement required to be filed with the department pursuant to this article. For the purposes of this subsection, " tax ruling" has the same meaning prescribed in section 42-2052.
Section: Previous 42-13454 42-13501 42-14001 42-14002 42-14003 42-14004 42-14005 42-14006 42-14051 42-14052 42-14053 42-14054 42-14101 42-14102 42-14103 NextLast modified: October 13, 2016