(a) Preparers may sign original returns, amended returns, and requests for filing extensions by means of a:
- (1) Rubber stamp;
- (2) Mechanical device; or
- (3) Computer software program.
(b) The alternative methods in (a) above shall include either:
- (1) A facsimile of the signer’s signature; or
- (2) The signer’s printed name.
- (c) Signers shall not affix a facsimile signature other than their own.
- (d) Returns, amended returns, and request for extensions shall be filed in accordance with Rev. 2904.03.
- (e) Signatures shall otherwise comply with Rev 2904.04 or Rev 2904.05.
- (f) The use of an alternative method of signing shall have the same legal effect as a handwritten signature.
- (g) The department shall reject any returns, amended returns, or requests for extensions utilizing an alternative method of signature that is in violation of this rule.
Source. #8389, eff 7-8-05; renumbered by #9930 (from Rev 2904.05); ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23