42-1105.01. Signatures; return preparers and electronic return preparers; definition
Any person who is a return preparer or an electronic return preparer shall sign the prepared return, statement or other document according to the department's administrative rules or tax rulings. For the purposes of this section, " tax ruling" has the same meaning prescribed in section 42-2052.
Section: Previous 42-1102 42-1103 42-1103.01 42-1103.02 42-1103.03 42-1104 42-1105 42-1105.01 42-1105.02 42-1105.03 42-1106 42-1107 42-1108 42-1109 42-1110 NextLast modified: October 13, 2016