New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2900 - GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
Part Rev 2904 - GENERAL REQUIREMENTS FOR TAX FORMS
Section Rev 2904.04 - Signatures
Universal Citation: NH Admin Rules Rev 2904.04
Current through Register No. 12, March 21, 2024
With the exception of electronic signatures pursuant to Rev 2904.05, all tax forms requiring a signature shall be:
(a) Signed in blue or black ink by:
(1) The taxpayer, and if applicable, the
taxpayer's spouse;
(2) A corporate
officer;
(3) A court appointed
receiver;
(4) A trustee in
bankruptcy;
(5) An assignee for the
benefit of creditors, duly appointed in accordance with state law and in
control of property of the business organization;
(6) The executor or administrator of the
estate of the deceased taxpayer;
(7) A trustee of an irrevocable trust acting
in accordance with the terms of the trust;
(8) Joint tenants;
(9) A guardian or individual acting as the
taxpayer's attorney-in-fact pursuant to a power of attorney; or
(10) If the form was prepared by someone
other than the taxpayer, the preparer of the form; and
(b) Dated.
#8389, eff 7-8-05; ss by #10388, eff 7-25-13
Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
