10-59-37. Alternative methods for signing returns.
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/sd/title-10/chapter-10-59/10-59-37A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer.