The department is authorized to require where practical, in lieu of the filing of paper documents, the filing by electronic or optical means of any return, application, report or other document required under any law or program administered by the department. The department, using reasonable criteria, may require some classes of persons to file electronically or optically while not so requiring others to file in that manner. The date of filing shall be the date the return, application, report or other document is transmitted to the department in a form able to be processed.
History: Laws 1995, ch. 31, § 5.
ANNOTATIONSEffective dates. — Laws 1995, ch. 31, § 8 made Laws 1995, ch. 31, § 5 effective July 1, 1995.
Cross references. — For electronic authentication and substitution for signature, see 14-3-15.2 NMSA 1978.