Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-1-208
Signature Alternatives For Electronically Filed Returns
15-1-208 . Signature alternatives for electronically filed returns.
# (1)
The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all chapters in Title 15 except chapter 70, Title 16, Title 53, chapter 19, part 3, 69-1-223 , 69-1-402 , and Title 70, chapter 9, part 8.
# (2)
The director of the department of transportation may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns for the purposes of Title 15, chapter 70.
# (3)
Returns, reports, and documents electronically filed in accordance with this section or the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer.
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In this chapter (40 sections)
- 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
- 15-1-120 · Policy And Purpose
- 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
- 15-1-122 · Fund Transfers
- 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
- 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
- 15-1-125 · Through 15-1-139 Reserved
- 15-1-140 · Terminated
- 15-1-141 · Repealed
- 15-1-142 · Terminated
- 15-1-143 · Terminated
- 15-1-144 · Through 15-1-149 Reserved
- 15-1-150 · Digital Assets Taxation
- 15-1-201 · Administration Of Revenue Laws
- 15-1-202 · Enforcement Of Revenue Laws
- 15-1-203 · Study Of Other Tax Systems
- 15-1-204 · Consultation With Governor
- 15-1-205 · Biennial Report -- Contents
- 15-1-206 · Waiver Of Penalties -- Interest
- 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
- 15-1-208 · Signature Alternatives For Electronically Filed Returns
- 15-1-209 · Reserved
- 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
- 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
- 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
- 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
- 15-1-214 · And 15-1-215 Reserved
- 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
- 15-1-217 · Rulemaking Authority
- 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
- 15-1-219 · And 15-1-220 Reserved
- 15-1-221 · Short Title
- 15-1-222 · Taxpayer Bill Of Rights
- 15-1-223 · Office Of Taxpayer Assistance
- 15-1-224 · Through 15-1-229 Reserved
- 15-1-230 · Report On Income Tax Credit To Committee
- 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
- 15-1-232 · Deposit Of Money
- 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
- 15-1-301 · Investigations By Department