Electronic preservation of records permitted subject to every page being authenticated by digital signature and prescribed safeguards. Preservation of records in electronic form is permitted provided each page of the record is authenticated by a digital signature, and the Board may ... Summary
Electronic preservation of records permitted subject to every page being authenticated by digital signature and prescribed safeguards.
Preservation of records in electronic form is permitted provided each page of the record is authenticated by a digital signature, and the Board may prescribe further conditions, safeguards and procedures for maintaining digitally signed records.
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TaxTMI 
TaxTMI 
