Nev. Admin. Code § 360.562

Current through October 11, 2024
Section 360.562 - "Electronic signature" defined

"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.

Nev. Admin. Code § 360.562

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

NRS 360.090, 360.092