N.J. Admin. Code § 18:5-5.17

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:5-5.17 - Reports to be executed

(a) All required tax reports are to be signed in the following manner:

1. If the licensee is an individual, by the licensee;

2. If the licensee is a partnership, by one of the partners; and

3. If the licensee is a corporation, by one of the officers of the corporation, or by its duly authorized agent.

(b) A report signed by an agent of a licensee will be accepted for filing only where a written authorization for such agent to sign has been filed with the Director.

N.J. Admin. Code § 18:5-5.17

Amended by 49 N.J.R. 1912(b), effective 7/3/2017