Ill. Admin. Code tit. 86, § 130.525 - Who May Sign Returns
a)
Returns must be signed by the president, vice president, secretary or
treasurer, or by the properly accredited agent whose power of attorney is on
file with the Department, if the seller is a corporation.
b) The official title of the person signing a
return shall be shown after his signature.
c) If the business is not a corporation but
is individually owned, returns shall be signed by the owner of the business or
by his duly authorized agent whose power of attorney is on file with the
Department.
d) If the business is
owned by more than one person (partnership, joint stock company, etc.), but is
not a corporation, returns shall be signed by an owner of the business or by a
duly authorized agent whose power of attorney is on file with the
Department.
Notes
Amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979
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