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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Rule making power for electronic filing of wealth returns and limited document production on demand under new provisions.</h1> The Board is empowered to make rules providing for classes of persons who may be exempted from furnishing specified documents with the return of wealth subject to production on demand, and to prescribe rules requiring electronic filing for specified classes, including the form and manner of electronic returns, documents that need not accompany an electronic return but must be producible on demand, and the computer resource or electronic record for transmission.

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