Electronic furnishing of tax forms and returns requires prescribed verification, secure transmission, and standardized data procedures. Specified Forms, returns, statements, reports, orders and certificates may be required to be furnished electronically, either under digital signature where required or through an electronic verification code in other cases. The system authority, with Board approval, is to identify the documents covered, prescribe the data structure, standards and verification procedure, and make necessary format changes for electronic compatibility. It is also responsible for secure capture and transmission of data and for security, archival and retrieval policies.