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