RETURNSAND RECORDS, GENERALLY; VALIDITY

 

§231-15  Returns to be signed.  Everyreturn statement, or other document required to be made for taxation purposesshall be signed in accordance with forms or regulations prescribed by thedepartment of taxation.  Where forms or regulations have not been prescribed,every such return, statement, or other document shall be signed by the personrequired to make the return, statement, or other document or by some dulyauthorized person in the person's behalf.

The department of taxation may require that, ifany person or persons actually prepare or sign a return for another person, theperson or persons so preparing or signing the return shall sign a statementshowing such facts and such authority to sign such return as may be prescribedby the department, and the department may by regulation define the classes ofpersons to whom this provision shall apply.

Any other provision of law to the contrarynotwithstanding, no oath shall be required upon any tax return. [L 1943, c 4,§§1, 2, 3; RL 1945, §5123; RL 1955, §115-21; am L Sp 1959 2d, c 1, §16; HRS§231-15; am L 1980, c 211, §1]