Georgia DOR Adopts Regulations on Electronic Signature, Remote Notary Requirements, Acceptance for Tax Returns

The Georgia Department of Revenue (DOR) Jan. 27 adopted regulations on electronic signatures and remote notarizations for corporate income, individual income, property, sales and use, excise, and trust income tax purposes. The rules include measures: 1) defining the terms “electronic signature” and “remote notarization;" 2) providing requirements for electronic signatures and remote notaries; 3) clarifying when the DOR accepts the electronic signatures and remote notarizations; and 4) amending a rule providing signature requirements for tax returns to cite the new definitions and requirements for electronic signatures. The regulations take effect Feb. 10. [Ga. Dep’t of Revenue, Regs. Sections 560-1-1-.14, 560-3-2-.27, ...