15-30-211. Signature alternatives for electronically filed returns. For purposes of this part, the director of revenue may prescribe, by rule, methods for the signing, subscribing, or verifying of the electronically filed tax returns required to be filed by this part. Returns electronically filed in accordance with the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer.

     History: En. Sec. 2, Ch. 572, L. 1995.