Nev. Admin. Code § 360.592 — 360.592

NAC 360.592    Electronic filing of documents: Signature. ( NRS 360.090 , 360.092 )
1.  To file an electronic return online, a
taxpayer, a taxpayer account security administrator or an authorized user must
affix the taxpayer’s electronic signature to the taxpayer’s electronic return.
Use of the taxpayer’s electronic signature is the taxpayer’s declaration that,
to the best of the taxpayer’s knowledge, information and belief, the electronic
return is true, accurate and complete.
2.  A person shall be deemed to have affixed
his or her signature to a tax return or other document filed electronically
with the Department by using his or her NevadaTax access code and checking the
checkbox on the NevadaTax online registration.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)