As used in this part:

1. (1) “Annual wage forms” means original forms W-2 and 1099 submitted by the taxpayer to the ERO, which are used to compute their individual income tax returns;
2. (2) “AR8453” means a paper document used to satisfy signature requirements for electronically filed income tax returns submitted to the State of Arkansas by an electronic return originator;
3. (3) “AR8453OL” means a paper document used to satisfy signature requirements for electronically filed income tax returns submitted to the State of Arkansas by the taxpayer using an internet-based filing service or direct dialup software;
4. (4) “E-File Section” means the Electronic Filing Section of the Department of Finance and Administration and is the office responsible for the processing of electronically filed income tax returns;

5. (5)

   1. (A) “ERO” or “electronic return originator” means a third party that transmits a tax return electronically on behalf of a taxpayer.
   2. (B) Because the electronic filing process is a joint program between the Internal Revenue Service and the Department of Finance and Administration, an ERO must be approved by the Internal Revenue Service to qualify for this program;
6. (6) “Supporting forms or schedules” means paper forms that require a signature and thus cannot be filed electronically; and
7. (7) “Taxpayer” means any person or persons required to file a State of Arkansas Individual Tax Return.