Ga. Comp. R. & Regs. r. 560-1-1-.14 — Electronic Signature and Remote Notary

(1) Definitions (a) "Electronic Signature" means a typed name; a scanned or digitized image of a handwritten signature; a code, password, or PIN; a handwritten signature input on an electronic signature pad; a handwritten signature, mark, or command input on a display screen by means of a stylus or device; or other such electronic indication of intent to sign that also meets the following requirements: 1. The electronic signature is executed or adopted in a manner that shows the signer's intent to sign; 2. The electronic signature is attached to or associated with the electronic document that is being signed; 3. The electronic signature identifies and authenticates an individual as the signer and source of the electronic document; 4. The electronic signature is linked to the document and cannot be excised, copied, or otherwise transferred to falsify an electronic document; and 5. The electronic signature is tamper-proof to ensure that the signature applied to or associated with one document is not applied to or associated with another document. (b) "Remote Notarization" means a notarization that has been performed remotely in compliance with the laws of a state which permits remote notarization by the notary publics of that state. (2) Acceptance of Electronic Signatures (a) In addition to the documents authorized for electronic signature in Ga. Comp. R. & Reg. §560-3-2-.27, taxpayers and authorized third party representatives may submit electronic signatures on certain forms and documents authorized by the Commissioner through Department regulations, publications, policy bulletins, or other documents accepted as Department guidance. (3) Acceptance of Remote Notarizations (a) The Department will accept remote notarizations from notary publics in states where remote notarization is permitted by law on documents that require a notary and are authorized by the Commissioner through Department regulations, publications, policy bulletins, or other documents accepted as Department guidance. Cite as Ga. Comp. R. & Regs. R. 560-1-1-.14 Authority: O.C.G.A. §§ 48-2-12 , 10-12-1 et seq. History. Original Rule was filed on June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. Adopted: New Rule entitled "Electronic Signature and Remote Notary." F. Jan. 21, 2021; eff. Feb. 10, 2021. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025.