TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 130 RETAILERS' OCCUPATION TAX
SECTION 130.1810 FILING OF PAPERS BY AGENT UNDER POWER OF ATTORNEY


 

Section 130.1810  Filing of Papers by Agent Under Power of Attorney

 

Returns, claims or other papers filed by an agent for a principal must be filed in the name of the principal by the agent as Agent or as Attorney in Fact. If an agent files returns for more than one principal, he must file separate returns for each such principal.

 

(Source:  Amended and effective April 8, 1963)