Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1131
Electronic signatures; definition
Electronic signatures; definition A. The department shall accept or require an electronic signature to serve as a functional equivalent of a written signature on a dwritten signature. B. An electronic signature must meet all of the following requirements:
# 1.
Be executed or adopted by a person with the intent to sign the document so as to indicate the person's approval of the information contained in the document.
# 2.
Be attached to or logically associated with the information contained in the document being signed.
# 3.
Be capable of reliable identification and authentication of the person as the signer. Identification and authentication may be accomplished through additional security procedures or processes if reliably correlated to the electronic signature.
# 4.
Be linked to the document in a manner that would invalidate the electronic signature if the document is changed.
# 5.
Be linked to the document so as to preserve its integrity as an accurate and complete record for the full retention period of the document.
# 6.
Be compatible with standards and technology for electronic signatures that are generally used in commerce and industry and by state governments. C. For documents that are signed electronically, the department shall prescribe the following: 1. The type of electronic signature required. 2. The manner and format in which the electronic signature must be affixed to the electronic record. D. Notwithstanding any other provision of this section, the department's use and acceptance of electronic signatures are subject to the standards and requirements of title 44, chapter 26, article 3. E. For the purposes of this section, "electronic signature" has the same meaning prescribed in section 44-7002.
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In this chapter (40 sections)
- 42-1114 · Suit to recover taxes
- 42-1115 · Payment under protest
- 42-1116 · Disposition of tax revenues
- 42-1116.1 · Department of revenue administrative fund
- 42-1116.2 · Department of revenue tax fraud interdiction fund; uses
- 42-1117 · Tax refund account
- 42-1118 · Refunds, credits, offsets and abatements
- 42-1119 · Denial of refund
- 42-1120 · Overpayment and underpayment; spouses; trusts and estates
- 42-1121 · Overpayment and underpayment in different tax years
- 42-1122 · Setoff for debts to state agencies, political subdivisions…
- 42-1123 · Interest
- 42-1124 · Failure to affix stamps or pay or account for tax; forfeiture…
- 42-1125 · Civil penalties; definition
- 42-1125.1 · Civil penalties for return preparers, electronic filing and…
- 42-1126 · Fee for bad checks; definition
- 42-1127 · Criminal violation; classification; place of trial;…
- 42-1128 · Recovery of collection costs
- 42-1129 · Payment of tax by electronic funds transfer
- 42-1130 · Temporary tax relief for out of state employees and out of…
- 42-1131 · Electronic signatures; definition
- 42-1151 · Lien
- 42-1152 · Filing of lien; notice; recording
- 42-1153 · Release or subordination of lien
- 42-1154 · Priority of tax claim
- 42-1155 · Voluntary liens on property; security for delinquent taxes
- 42-1201 · Levy and distraint; definition
- 42-1202 · Surrender of property subject to levy; definition
- 42-1203 · Production of books
- 42-1204 · Property exempt from levy
- 42-1205 · Notice and sale of seized property
- 42-1206 · Authority to release levy and return property
- 42-1207 · Financial institutions data match; prohibited disclosure;…
- 42-1251 · Appeal to the department; hearing
- 42-1251.1 · Appeals of suspension, revocation or refusal to renew…
- 42-1252 · State board of tax appeals
- 42-1253 · Appeal to state board of tax appeals; definition
- 42-1254 · Appeal to tax court
- 42-1255 · Burden of proof
- 42-1301 · Designating military reuse zone; term; renewal