29- 250 C.M.R. ch. 165, § X
Current through 2024-44, October 30, 2024
All fuel tax applications and tax returns must be signed. Anyone signing must state their position and authority to sign. For corporations, the fuel tax application or tax return must be signed by a corporate officer or an employee in an administrative capacity.
If the licensee is an individual, the licensee or spouse must sign the document.
Notwithstanding the above, an authorized agent exercising power-of-attorney may sign on behalf of a corporation or individual.
The Bureau may waive signature requirements for established accounts making faxed or electronic applications or tax returns
29- 250 C.M.R. ch. 165, § X