Arizona Laws 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.
Terms Used In Arizona Laws 42-14006
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
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.