rulebook rules as of december 2006 810 1 6 01 signature requirements tax returns and other documents all types filed by electronic methods for the alabama department revenue to identify a taxpayer who files return or submits means identity must be established an identifier sufficiently unique provide with reasonable assurances correct compatible filing systems in use shall determine which procedures are used validation process adopted through apa effective june 17 1999 02 scope this chapter sets forth conjunction sponsored internet based system payment taxes enumerated rule 05 is authorized accept commerce pursuant 30 title 40 code 1975 under