(a) The comptroller may establish a procedure for a person to use a digital signature to authenticate a document, a communication, or data submitted to the comptroller if:
(1) the comptroller determines the procedure will provide a degree of security and authenticity at least equal to that provided by a manual signature; and
(2) the digital signature:
(A) is unique to the person using it;
(B) is capable of independent verification;
(C) is under the sole control of the person using it; and
(D) is transmitted in a manner that makes it infeasible to change the signature, document, communication, or data without invalidating the signature.
(b) A digital signature provided according to a procedure established under Subsection (a) has the same legal force and effect for all purposes as a manual signature.

(c) The electronic approval of a voucher is governed by:
(1) this section and Chapter 2103 if the comptroller has established a procedure for the person approving the voucher to provide a digital signature concerning the voucher; or
(2) Chapter 2103 if the comptroller has not established the procedure.
(d) This section prevails over Chapter 2103 to the extent of conflict if both this section and that chapter apply under Subsection (c)(1).
(e) Except as provided by this subsection, § 2054.060 applies to a digital signature used to authenticate any document, communication, or data submitted to the comptroller if the comptroller has not established a procedure under Subsection (a) concerning the signature. § 2054.060 does not apply to the electronic approval of a voucher under Chapter 2103.
(f) The use of a digital signature under this section is subject to criminal laws pertaining to fraud and computer crimes, including Chapters 32 and 33, Penal Code.
(g) In this section, “digital signature” means an electronic identifier intended by the person using it to have the same force and effect as the use of a manual signature.