2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1131 Electronic signatures; definition

42-1131. Electronic signatures; definition

A. The department shall accept or require an electronic signature to serve as a functional equivalent of a written signature on a document that is submitted to the department. The electronic signature has the same force and effect as a written signature.

B. An electronic signature must meet all of the following requirements:

1. Be executed or adopted by a person with the intent to sign the document so as to indicate the person's approval of the information contained in the document.

2. Be attached to or logically associated with the information contained in the document being signed.

3. Be capable of reliable identification and authentication of the person as the signer. Identification and authentication may be accomplished through additional security procedures or processes if reliably correlated to the electronic signature.

4. Be linked to the document in a manner that would invalidate the electronic signature if the document is changed.

5. Be linked to the document so as to preserve its integrity as an accurate and complete record for the full retention period of the document.

6. Be compatible with standards and technology for electronic signatures that are generally used in commerce and industry and by state governments.

C. For documents that are signed electronically, the department shall prescribe the following:

1. The type of electronic signature required.

2. The manner and format in which the electronic signature must be affixed to the electronic record.

D. Notwithstanding any other provision of this section, the department's use and acceptance of electronic signatures are subject to the standards and requirements of title 44, chapter 26, article 3.

E. For the purposes of this section, " electronic signature" has the same meaning prescribed in section 44-7002.