Section 40-30-4


Published: 2015

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Section 40-30-4

Section 40-30-4Electronic filing acceptance.

The department shall have the authority to accept electronically filed returns or other documents of any type which meet the requirements of this chapter and the department's regulations. Electronically filed returns may be accepted if submitted directly by the taxpayer, or by any entity authorized by the department in accordance with its regulations.

(Acts 1997, No. 97-493, p. 878, §4.)