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26-18-312. Signatures on electronic forms.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-312. Signatures on electronic forms.
(a) The Secretary 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 secretary 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 rules; 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 rules.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-312
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-312
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2f627fbd5dbae91be63435299e649ad11010959254c5355128fe1c9f90492a3b
Source location: content.xml paragraph 2167
Stored source content
26-18-312. Signatures on electronic forms.
(a) The Secretary 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 secretary 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 rules; 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 rules.
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