A. Upon closing of the polls, provisional paper ballots shall be delivered to the county clerk, who shall determine if the ballots will be counted prior to certification of the election.

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B. A provisional paper ballot shall not be counted if the registered voter did not sign either the signature roster or the ballot’s envelope.

C. If there is no record of the voter ever having been registered in the county, the voter shall be offered the opportunity to register, the provisional paper ballot shall not be counted and the voter registration certificate shall be processed following the canvass of the election.

D. If the voter was registered in the county, the registration was later canceled and the county clerk determines that the cancellation was in error, or that the voter continues to reside in the same precinct, or that the voter’s name should not have been placed on the list of voters whose registrations were to be canceled, the voter’s registration shall be immediately restored and the provisional paper ballot counted.

E. If the county clerk determines that the cancellation was not in error, the voter shall be offered the opportunity to register at the voter’s correct address, and the provisional paper ballot shall not be counted.

F. If the voter is a registered voter in the county but has voted on a provisional paper ballot other than the ballot of the voter’s correct precinct, the county canvassing board shall ensure that only those votes for the positions or measures for which the voter was eligible to vote are counted.

G. If the county clerk finds that the voter who voted on a provisional paper ballot at the polls has also voted an absentee ballot in that election, the provisional paper ballot shall not be counted.

H. The county clerk shall maintain a provisional ballot register that shall be in the same form and made available in the same manner as the absentee ballot register and the mailed ballot register. The county clerk shall prepare a tally displaying the number of provisional paper ballots received, the number found valid and counted, the number rejected and not counted and the reason for not counting the ballots as part of the canvassing process and forward it to the secretary of state immediately upon certification of the election.

I. The secretary of state shall issue rules to ensure securing the secrecy of the provisional paper ballots, especially during canvassing, reviewing or recounting, and protecting against fraud in the voting process.