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§ 42-1105.01 Signatures; return preparers and electronic return preparers; definition

AZ Rev Stat § 42-1105.01 (2019) (N/A)
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42-1105.01. Signatures; return preparers and electronic return preparers; definition

Any person who is a return preparer or an electronic return preparer shall sign the prepared return, statement or other document according to the department s administrative rules or tax rulings. For the purposes of this section, " tax ruling" has the same meaning prescribed in section 42-2052.

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§ 42-1105 Taxpayer identification, verification and records; retention
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§ 42-1105.02 Date of filing by electronic means; definitions