Arkansas § 26-18-312 Signatures on electronic forms

Arkansas Statutes

§ 26-18-312 — Signatures on electronic forms

Arkansas § 26-18-312

Title26

This text of Arkansas § 26-18-312 (Signatures on electronic forms) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-18-312 (2026).

Text

(a)The Secretary of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form.

(b)Until such time as such procedures are in place, the secretary may:

(1)Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or (2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules.

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(a) The Secretary of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form. (b) Until such time as such procedures are in place, the secretary may: (1) Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or (2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules.