Senate Bill No. 47

Introduced By foster

By Request of the Department of Revenue

A Bill for an Act entitled: "An Act providing for signature alternatives for payment of taxes by electronic funds transfer; amending section

15-30-211, MCA; and providing an immediate effective date."

Be it enacted by the Legislature of the State of Montana:

Section 1.  Section 15-30-211, MCA, is amended to read:

"15-30-211.   Signature alternatives for electronically filed returns. For purposes of this part Title 15, chapters 1, 2, 6 through 10, 15 through 18, 23, 24, 30 through 33, 35 through 38, 44, 50, 51, 53, 59 through 61, and 65, and Title 16, chapter 11, the director of revenue, AND FOR THE PURPOSES OF TITLE 15, CHAPTER 70, THE DIRECTOR OF THE DEPARTMENT OF TRANSPORTATION, may prescribe, by rule, methods for the signing, subscribing, or verifying of the electronically filed tax returns required to be filed by this part. Returns electronically filed in accordance with the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer."

NEW SECTION. Section 2.  Renumbering -- directions to code commissioner. The code commissioner is instructed to renumber 15-30-211 as an integral part of Title 15, chapter 1, part 2, and as an integral part of Title 16, chapter 11.

NEW SECTION. Section 3.  Effective date. [This act] is effective on passage and approval.