Method of Filing

Act 2 of 1971, § 3003.8, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 3003.8

Section 3003.8. Method of Filing.--(a) Notwithstanding any provision of law, the Department of Revenue may allow the electronic filing of any tax return or documents.

(b) For the purposes of this section, the Department of Revenue may determine alternative methods for the signing, subscribing or verifying of a return, statement or other document that shall have the same validity and consequences as the actual signing by the taxpayer.

(3003.8 added June 16, 1994, P.L.279, No.48)