Section R15-10-504. Electronic Signatures for Transaction Privilege, Use, and Withholding Tax

A.      To become a registered customer of the AZTaxes.gov web site a taxpayer that has a license shall:

1.        Provide the following information during the AZTaxes.gov web site registration process:

a.         The legal name of the registrant and any one of the following numbers:

i.         The registrant’s federal employer identification number,

ii.        The registrant’s social security number, if the registrant is a sole proprietor, or

iii.      The identification number assigned to the regis- trant by the Department if the registrant is not required under federal or international law to obtain either a federal employer identification number or social security number, and

b.        The legal name and e-mail address of the security administrator, and

2.        Submit to the Department an executed AZTaxes.gov Reg- istration Signature Card as evidence of the following:

a.         If submitted during web site registration, the infor- mation provided during the AZTaxes.gov registra- tion process is true and correct,

b.        If previously submitted, the information contained in the Arizona Joint Tax Application is true and cor- rect,

c.         The signatory is duly authorized to act on behalf of the business, receive confidential information, and waive any rights of confidentiality, and

d.        Security access is granted to the taxpayer’s security administrator if one is appointed.

B.       To become a registered customer of the AZTaxes.gov web site a taxpayer that has not obtained a license from the Department shall:

1.        Obtain a license by completing either the mail-in Arizona Joint Tax Application or the online business registration,

2.        Provide the following information during the AZTaxes.gov web site registration process:

a.         The legal name of the registrant and any one of the following numbers:

i.         The registrant’s federal employer identification number,

ii.        The registrant’s social security number, if the registrant is a sole proprietor, or

iii.      The identification number assigned to the regis- trant by the Department if the registrant is not required under federal or international law to obtain either a federal employer identification number or social security number, and

b.        The legal name and e-mail address of the security administrator, and

3.        Submit to the Department either the executed, mail-in Arizona Joint Tax Application or the AZTaxes.gov Regis- tration Signature Card as evidence of the following:

a.         If submitted during web site registration, the infor- mation provided during the AZTaxes.gov registra- tion process is true and correct,

b.        The information contained in the Arizona Joint Tax Application or submitted during the online business registration is true and correct,

c.         The signatory is duly authorized to act on behalf of the business, receive confidential information, and waive any rights of confidentiality, and

d.        Security access is granted to the taxpayer’s security administrator if one is appointed.

C.      A taxpayer, its security administrator, or authorized user shall use the taxpayer’s signature on the document submitted under subsection (B)(3) to sign any of the taxpayer’s electronic transaction privilege, use, or withholding tax returns. Use of the taxpayer’s signature is the taxpayer’s declaration, under penalties of perjury, that the electronic return is, to the best of the taxpayer’s knowledge and belief, true, correct, and com- plete.

D.      To file an electronic return under subsection (C):

1.        If the taxpayer or security administrator is preparing the taxpayer’s electronic return, the taxpayer or security administrator shall access the AZTaxes.gov web site and electronically file the return.

2.        If the taxpayer’s authorized user is preparing the tax- payer’s electronic return, the taxpayer shall:

a.         Access the AZTaxes.gov web site and electronically file the return, or

b.        Authorize, in writing on a form prescribed by the Department, the authorized user to access the tax- payer’s account on the AZTaxes.gov web site and electronically file the return on behalf of the tax- payer.

Historical Note

New Section made by final rulemaking at 9 A.A.R. 5044, effective November 4, 2003 (Supp. 03-4).