AZ SB1021

Amends Arizona Revised Statutes section 42-1105 to allow electronic signatures on documents submitted to the Department of Revenue, with electronic signatures having the same legal effect as written signatures.

Adds new section 42-1131 establishing requirements for electronic signatures, including that they must be executed with intent to sign, reliably identify the signer, be linked to the document to prevent alteration, and comply with commerce and industry standards.

Requires the Department of Revenue to prescribe the type of electronic signature and manner of affixing it to documents, subject to the standards and requirements of Arizona's electronic records statute (title 44, chapter 26, article 3).

Amends section 43-321 to permit tax return declarations to be made in written form or through electronic signatures as prescribed by the department.

Exempts the Department of Revenue from standard rulemaking requirements for one year after the effective date to allow implementation of electronic signature procedures.