Montana § 15-1-208 Signature Alternatives For Electronically Filed Returns

Montana Statutes

§ 15-1-208 — Signature Alternatives For Electronically Filed Returns

Montana § 15-1-208

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 2Department of Revenue

This text of Montana § 15-1-208 (Signature Alternatives For Electronically Filed Returns) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-208 (2026).

Text

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 electroni

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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.

Legislative History

En. Sec. 2, Ch. 572, L. 1995; amd. Sec. 1, Ch. 6, L. 1997; Sec. 15-30-211 , MCA 1995; redes. 15-1-208 by Sec. 2, Ch. 6, L. 1997; amd. Sec. 1, Ch. 27, L. 2015.