As Amended
SEC. 27-3-83. Regulation of manner and method of filing of tax returns and other tax documents and information submitted to State Tax Commission; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations.
(1) The State Tax Commission may specify by rule or regulation the manner and method by which tax returns and other tax documents and information may be filed with the commission. Such filings may be accomplished by submitting the forms or documents manually or by submitting them electronically.
(2) The Tax Commission may specify by rule or regulation alternative forms of signature that may be allowed or required on tax returns and documents. Such alternative forms of signature shall have the same legal effect as that of a manual signature.
(3) An electronic or paper reproduction of a form or document, or the reproduction of the information placed on computer storage devices by electronic means, shall be deemed to be an original of the form or document for all purposes and is admissible in evidence without further foundation in all courts and administrative hearings if the following certification by the Chairman of the Tax Commission, along with his official seal, is affixed to the reproduction:
The Chairman of the Mississippi State Tax Commission, official custodian of all records of the Mississippi State Tax Commission, hereby certifies this document is a true reproduction of the information contained in the official records of this agency.
(4) If a person fails to comply with the rules and regulations promulgated by the commission under the provisions of subsections (1) or (2) of this section, the commission may impose a penalty of Twenty-five Dollars ($25.00) for each instance of noncompliance. Any penalty imposed under this section shall be collected in the same manner as that set forth for the collection of penalties under the Mississippi Sales Tax Law, being Sections 27-65-1 et seq.
SOURCES: Laws, 1995, ch. 365, Sec. 1, eff from and after July 1, 1995