(1) For the purposes of any returns or other documents made, filed, signed, subscribed, verified, transmitted, received, or stored pursuant to articles 22 to 31 of this title 39, article 60 of title 34, article 3 of title 42, and articles 3 and 4 of title 44, the executive director may prescribe alternative methods for the making, filing, signing, subscribing, verifying, transmitting, receiving, or storing of returns or other documents pursuant to the statutory provisions of this article 21 and other articles referenced in this article 21. The executive director shall adopt rules as may be appropriate to define and implement acceptable alternatives for each article within the scope of this section.
Any return or other document signed, subscribed, or verified under any method adopted under subsection (1) of this section shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by signature.
To enable alternative filing of tax returns, the executive director is hereby authorizedto contract for communications services with governmental or private contractors. Such contractors shall be subject to the provisions of section 39-21-113 (4), and each contract entered into pursuant to this subsection (3) shall set forth the provisions of section 39-21-113 (4) and (6).
Source: L. 93: Entire section added, p. 428, § 1, effective April 19. L. 2001: (1) amended, p. 781, § 16, effective June 1. L. 2009: (1) amended, (HB 09-1053), ch. 159, p. 693, § 19, effective August 5. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3475, § 49, effective August 2; (1) amended, (HB 19-1256), ch. 395, p. 3514, § 2, effective August 2.
Editor's note: Amendments to subsection (1) by SB 19-241 and HB 19-1256 were harmonized.