[§231-8.5]  Electronic filing of tax
returns.  The department may allow filing by electronic, telephonic, or
optical means of any tax return, application, report, or other document
required under the provisions of title 14 administered by the department.  The
date of filing shall be the date the tax return, application, report, or other
document is transmitted to the department in a form and manner prescribed by
departmental rules adopted pursuant to chapter 91.  The department may
determine alternative methods for the signing, subscribing, or verifying of a
tax return, application, report, or other document that shall have the same
validity and consequences as the actual signing by the taxpayer.  A filing
under this section shall be treated in the same manner as a filing subject to
the penalties under section 231-39.  [L 1997, c 176, §1]