<html> <head> <title>Rule 64:01:01:32 Electronic or digital signature.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:32"> <META NAME="Description" Content="Administrative Rules 64:01:01:32 Electronic or digital signature."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:01:01:32.&nbsp;&nbsp;Electronic or digital signature.</b> A taxpayer's unique password and PIN that are transmitted in conjunction with a return filed through any electronic means constitute a signature.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 25 SDR 167, effective July 1, 1999.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-38">10-59-38(2).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-37">10-59-37.</A></p> </div> </body> </html>