(a) Every taxpayer shall file with the Director of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the director may require.
(b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.
(2) However, a seller that registers electronically shall not be required to provide a written signature.
(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the director and is made in writing.
Section: 26-52-202 26-52-203 26-52-204 26-52-205 26-52-206 26-52-207 26-52-209 26-52-210 NextLast modified: November 15, 2016