R861.  Tax Commission, Administration.

R861-1A.  Administrative Procedures.

R861-1A-36.  Signatures Defined Pursuant to Utah Code Ann. Sections 41-1a-209, 59-10-512, 59-12-107, 59-13-206, and 59-13-307.

            A.  “TaxExpress” means the filing of tax returns and tax payment information by telephone and Internet web site.

            B.  Taxpayers who file tax return information, other than electronic funds transfers, through the Tax Commission's TaxExpress system shall use the Tax Commission assigned personal identification number as their signature for all tax return information filed through that system.

            C.  Individuals who submit an application to renew their vehicle registration on the Internet web site authorized by the Tax Commission shall use the Tax Commission assigned personal identification number included with their registration renewal information as their signature for the renewal application submitted over the Internet.

            D.  Taxpayers who use the Tax Commission authorized Internet web site to file tax return information for tax types that may be filed on that web site shall use the personal identification number provided by the Tax Commission as their signature for the tax return information filed on that web site.

E.      Taxpayers who file an individual income tax return electronically and who met the signature requirement of the Internal Revenue Service shall be deemed to meet the signature requirement of Section 59-10-512.

 

 

KEY:  developmentally disabled, grievance procedures, taxation, disclosure requirements

       41-1a-209

       59-10-512

       59-12-107

       59-13-206

 

Effective:  11/01/02