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    <description>Amendment grants the Board rulemaking powers to prescribe documents that need not accompany the return but must be produced on demand under section 14A, and to determine classes required to file returns electronically, the form and manner of electronic filing, documents not furnished with electronic returns, and the computer resource or electronic record for transmission under section 14B.</description>
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      <description>Amendment grants the Board rulemaking powers to prescribe documents that need not accompany the return but must be produced on demand under section 14A, and to determine classes required to file returns electronically, the form and manner of electronic filing, documents not furnished with electronic returns, and the computer resource or electronic record for transmission under section 14B.</description>
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