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ARIZONA STATE SENATE
Fifty-Fourth Legislature, Second Regular Session
department of revenue; electronic signatures
Purpose
Allows an electronic signature to be used on a document submitted to the Arizona Department of Revenue (ADOR).
Background
ADOR may prescribe rules that establish alternative methods for signing, subscribing or verifying a return, statement or other document required to be filed with ADOR. Prescribed alternative methods for signing have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person (A.R.S. § 42-1105).
The Arizona Administrative Code currently allows a taxpayer who signs an individual federal income tax return to electronically sign a state income tax return. A taxpayer who does not electronically sign a federal income tax return may not submit an electronically-signed state income tax return (A.A.C. R15-10-503).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Allows an electronic signature to be used to sign a writing on a document that is submitted to ADOR and specifies that an electronic signature has the same force and effect as a written signature.
2. Defines electronic signature as an electronic sound, symbol or process that is attached to or logically associated with a record and that is executed or adopted by an individual with the intent to sign the record.
3. Exempts ADOR from rulemaking requirements relating to electronic signatures for one year.
4. Becomes effective on the general effective date.
Prepared by Senate Research
January 13, 2020
MG/gs