Section 2260.305 - Attribution and effect of electronic records and signatures(a) Attribution.--An electronic record or electronic signature is attributable to a person if it was the act of the person. The act of the person may be shown in any manner, including a showing of the efficacy of any security procedure applied to determine the person to which the electronic record or electronic signature was attributable.(b) Effect.--The effect of an electronic record or electronic signature attributed to a person under subsection (a) is determined:(1) from the context and surrounding circumstances at the time of its creation, execution or adoption, including the parties' agreement, if any; and(2) otherwise as provided by law. 1999, Dec. 16, P.L. 971, No. 69, § 305, effective in 30 days.