N.J.A.C. 18:5-5.17 - Reports to Be Executed

(a) All required tax 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; and

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

(b) A report signed by an agent of a licensee will be accepted for filing only where a written authorization for such agent to sign has been filed with the Director.