RETURNS
AND RECORDS, GENERALLY; VALIDITY



 



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



The department of taxation may require that, if
any person or persons actually prepare or sign a return for another person, the
person or persons so preparing or signing the return shall sign a statement
showing such facts and such authority to sign such return as may be prescribed
by the department, and the department may by regulation define the classes of
persons to whom this provision shall apply.



Any other provision of law to the contrary
notwithstanding, 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]