Nev. Admin. Code § 360.562 — 360.562

NAC 360.562    “Electronic signature” defined. ( NRS
360.090 , 360.092 )    “Electronic signature”
means a user name attached to or logically associated with a record and
executed or adopted by a taxpayer with the intent to sign an electronic return,
statement or other document.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)