68. A director of tax audit is authorized to sign the documents required for the purposes of(1) the provisions referred to in the first paragraph of sections 69 and 70; and
(2) section 39 of the Tax Administration Act (chapter A-6.002).
A facsimile of the signature of a holder of the position mentioned in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act.