“SIGN” DEFINED: As used in Section 7-1-71.1 NMSA 1978 and Section 3.1.1.18 NMAC the term “sign” means to affix a name or cause it to be attached using one of the following methods:

1. A. handwritten;
2. B. rubber stamp;
3. C. mechanical device (such as a mechanical pen);
4. D. computer software program; or

5. E. any other method of signature acceptable under the Internal Revenue Code.

   [10/31/96; 3.1.1.7 NMAC - Rn, 3 NMAC 1.1.7, 12/29/00; A, 4/28/06]