NAC360.592. Electronic filing of documents: Signature.

     1. To file an electronic return online, a taxpayer, a taxpayer account security administrator or an authorized user must affix the taxpayer’s electronic signature to the taxpayer’s electronic return. Use of the taxpayer’s electronic signature is the taxpayer’s declaration that, to the best of the taxpayer’s knowledge, information and belief, the electronic return is true, accurate and complete.

     2. A person shall be deemed to have affixed his or her signature to a tax return or other document filed electronically with the Department by using his or her NevadaTax access code and checking the checkbox on the NevadaTax online registration.

     (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)