42-14006

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.