The following shall apply to the signing of tax returns:

1. (1) Returns must be signed by the president, vice president, secretary, treasurer, or other officer, or by the properly accredited agent, if the seller is a corporation.
2. (2) The official title of the person signing a return shall be shown after his signature.
3. (3) If the business is not a corporation but is individually owned, returns shall be signed by the owner of the business or by his duly authorized agent.
4. (4) Individuals or employees who sign returns shall be deemed the authorized agent in the absence of documentation to the contrary.
5. (5) If the business is owned by more than one person (partnership, joint stock company, etc.), but is not a corporation, returns shall be signed by an owner of the business or by a duly authorized agent. [See: 68 O.S. §1365(A)]