1. 1. Where a rule of law requires a signature, or provides for certain consequences in the absence of a signature, that rule is satisfied by a digital signature if:

   1. (1) That digital signature is verified by reference to the public key listed in a valid certificate issued by a licensed certification authority;
   2. (2) That digital signature was affixed by the signer with the intention of signing the message; and

   3. (3) The recipient has no knowledge or notice that the signer either:

      1. (a) Breached a duty as a subscriber; or
      2. (b) Does not rightfully hold the private key used to affix the digital signature.
2. 2. Nothing in sections 28.600 to 28.678 precludes any symbol from being valid as a signature pursuant to other applicable law.
3. 3. This section does not limit the authority of the department of revenue to prescribe the form of tax returns or other documents filed with the department of revenue.

(L. 1998 S.B. 680 § 19)