Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

236.0000 FILING SALES AND USE TAX RETURNS

Annotation 236.0010

236.0010 Authorized Signature. Section 6452(b) prescribes the requirements for filing sales and use tax returns. To comply with this requirement, sales and use tax returns must be signed by one of the following:

a. The owner of the business, in the case of a sole proprietorship.

b. A responsible corporate officer, in the case of a corporation.

c. A general partner, in the case of a partnership.

In any of these cases the person required to sign the return may also give written authorization to another person, including an employee or independent accountant, to sign the return. 6/8/90.