Forest Landowners_Content Page_Tax Law Terms Conditions

DNR Forest Tax Law Section's ("Tax Law") Terms and Conditions for Electronic Signatures

By using electronic signatures as defined in s. 137.11(8) Wis. Stats [exit DNR], the signer and the DNR Forest Tax Law Section (“Tax Law”) agree to the validity and acceptance of electronic signatures per s. 137.16(1) [exit DNR] to s. 137.17 Wis. Stats [exit DNR], Attribution and effect of electronic records and electronic signatures.

Tax Law agrees to accept electronic signatures on this document provided the requirements of Ch. 137, Wis. Stats [exit DNR] are met as follows:

Evidence of attribution must be provided with the electronic signature. Specifically, evidence of attribution can be shown through an audit trail, signing certificate, certificate of completion, or equivalent acceptable alternative.

The key items that need to be shown are:

  • Effective security procedure used is shown including unique identification numbers for signatures and documents signed (i.e., “envelope ID” “signature ID”)
  • Identity of the signer:
    • IP address, physical address, email address
  • Unique Signature:
    • Time-stamped, indicates method used to adopt signature, including device used

There are numerous companies providing electronic signature services. Tax Law accepts all electronic signatures that fulfill the minimum requirements. Currently recognized acceptable services for electronic signatures that provide the required evidence of attribution are Authentisign, DocuSign, Eversign, and Adobe Sign. If an alternative service is used, Tax Law will evaluate and determine acceptability; additional information may be requested.

Referencesi

137.17 [exit DNR] Attribution and effect of electronic records and electronic signatures.

137.17(1) [exit DNR] An electronic record or electronic signature is attributable to a person if the electronic record or electronic signature was created by the act of the person. The act of the person may be shown in any manner, including:

  • a showing of the efficacy of any security procedure applied to determine the person to which the electronic record or electronic signature was attributable.

137.17(2) [exit DNR] The effect of an electronic record or electronic signature that is attributed to a person under sub. (1) [exit DNR] is determined from the context and surrounding circumstances at the time of its creation, execution, or adoption, including the parties' agreement, if any, and otherwise as provided by law.

History: 2003 a. 294. [exit DNR]

Requirements of electronic signatures

(6)  SIGNATURES.

77.91(6)(d) [exit DNR] Any signature required of an official or employee of the department or a landowner under this subchapter may be satisfied by an electronic signature, as defined in s. 137.11 (8). [exit DNR]

137.11(8) [exit DNR] “Electronic signature" means an electronic sound, symbol, or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record.

137.16 [exit DNR] Provision of information in writing; presentation of records.

137.16(1) [exit DNR] If parties have agreed to conduct a transaction by electronic means and a law requires a person to provide, send, or deliver information in writing to another person, a party may satisfy the requirement with respect to that transaction if the information is provided, sent, or delivered, as the case may be, in an electronic record capable of retention by the recipient at the time of receipt. An electronic record is not capable of retention by the recipient if the sender or its information processing system inhibits the ability of the recipient to print or store the electronic record.

137.25 [exit DNR] Submission of written documents.

137.25(1) [exit DNR] Unless otherwise prohibited by law, with the consent of a governmental unit of this state that is to receive a record, any record that is required by law to be submitted in writing to that governmental unit and that requires a written signature may be submitted as an electronic record, and if submitted as an electronic record may incorporate an electronic signature.

137.25(2) [exit DNR] The department of administration shall promulgate rules concerning the use of electronic records and electronic signatures by governmental units, which shall govern the use of electronic records or signatures by governmental units, unless otherwise provided by law. The rules shall include standards regarding the receipt of electronic records or electronic signatures that promote consistency and interoperability with other standards adopted by other governmental units of this state and other states and the federal government and nongovernmental persons interacting with governmental units of this state. The standards may include alternative provisions if warranted to meet particular applications.

iAs of Nov. 10, 2022, subject to modification or amendment.