MS SB2390

Expands types of documents the Commissioner of Revenue may specify filing methods for, including applications for permits, licenses, titles, powers of attorney, and review board appeal petitions, submitted manually or electronically.

Establishes that signing or affixing an electronic signature to documents filed with the Department of Revenue constitutes swearing under oath that all information is true and correct, with criminal penalties up to 10 years imprisonment for knowingly submitting false information or signing without authority.

Authorizes the Department of Revenue to release confidential information and documents to persons designated in properly executed powers of attorney or other authorization documents, while retaining the right to deny release for good cause.

Requires applicants for temporary retailer's permits under local option alcoholic beverage control law to submit statements signed under penalty of perjury instead of affidavits.

Requires applications for light wine and beer permits to be signed under penalty of perjury and establishes similar penalty-of-perjury requirements for charitable tobacco tax exemptions and tobacco tax loss refunds under the tobacco tax law.