Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter360 Revenue and Taxation: Generally |
ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS |
NAC360.562. “Electronic signature” defined.
Latest version.
- “Electronic signature” means a user name attached to or logically associated with a record and executed or adopted by a taxpayer with the intent to sign an electronic return, statement or other document.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)