N.J.A.C. 18:3-7.2 - Manner of Executing Reports

(a) All 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;

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

(b) No report signed by an agent of a licensee will be accepted for filing, unless the licensee has filed with the Division of Taxation a written authorization for such agent on Form R-3 prescribed by the Director.