The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
44-339 - Signatures for documents; alternative methods; definition
44-339. Signatures for documents; alternative methods; definition
The department may prescribe by administrative rule alternative methods for signing, subscribing or verifying any report or claim required or permitted to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the report or claim. While the department is adopting a rule prescribing alternative methods for signing, subscribing or verifying any report or claim required to be filed with the department pursuant to this article, the director, by tax ruling, may waive the requirement of a signature for a particular type or class of any report or claim required or permitted to be filed with the department pursuant to this article. For the purposes of this section, "tax ruling" has the same meaning prescribed in section 42-2052.