A.R.S. § 44-339

The department may prescribe by administrative rule alternative methods for signing, subscribing or verifying any report or claim required or permitted to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the report or claim. While the department is adopting a rule prescribing alternative methods for signing, subscribing or verifying any report or claim required to be filed with the department pursuant to this article, the director, by tax ruling, may waive the requirement of a signature for a particular type or class of any report or claim required or permitted to be filed with the department pursuant to this article. For the purposes of this section, "tax ruling" has the same meaning prescribed in section 42-2052.