Okla. Admin. Code § 710:50-3-45

Current through Vol. 42, No. 6, December 2, 2024

Section 710:50-3-45 - Verification of signatures on electronically-filed returns

(a)General provisions. Section 2368 of the Oklahoma Statutes requires that any return must be verified by a written declaration that it is made under penalties of perjury and further, authorizes the Tax Commission to promulgate rules to provide procedures for verification of signatures on returns which are filed electronically.

(b)Authentication. For Oklahoma income tax purposes, the Tax Commission will permit a taxpayer to sign any electronically-filed return pursuant to the Oklahoma Income Tax Code using any electronic signature method authorized by the Internal Revenue Service (IRS). Use of an electronic signature will only be allowed on a joint federal/state return or a linked electronically-filed return and will not be allowed on a state-only or unlinked return.

(c)Verification. For purposes of verifying the information provided by a taxpayer filing electronically, as required by Section 2368 of the Oklahoma Income Tax Code, completion of the electronic filing process operated by the Internal Revenue Service, shall serve as verification of the information provided by the taxpayer during the transmission.

Okla. Admin. Code § 710:50-3-45

Added at 17 Ok Reg 2669, eff 6-25-00; Amended at 27 Ok Reg 2281, eff 7-11-10; Amended at 28 Ok Reg 935, eff 6-1-11

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018