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.

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.