SECTION 710:90-3-2. Execution of returns

(a)   Any Withholding Tax return or report required under statute or by the provisions of this Subchapter, together with any prescribed copies or supporting data shall be prepared and filed in accordance with the forms, instructions, and rules provided. The return or report shall include, but not be limited to the following:

(1)   Employers taxpayer identification number;

(2)   Period covered;

(3)   Due date;

(4)   Filing frequency;

(5)   Wages paid;

(6)   Tax withheld;

(7)   Adjustments;

(8)   Penalty Due;

(9)   Interest Due;

(10)   Total Due;

(11)   Number of employees and/or W-2's issued;

(12)   Signature and title of person signing the return;

(13)   Date return is prepared and signed;

(14)   Such other reasonable information as the Commission may require.

(b)   Returns which have not been properly prepared may not be accepted as meeting the requirements of the Commission.

(c)   Prescribed return forms will, so far as possible, be regularly furnished employers by the Commission. An employer is not relieved from making and filing a return because no return form has been furnished or is otherwise not available. Employers are required to have returns prepared, verified and filed on or before the date due and it is their responsibility to do so.

(d)   In the absence of a prescribed return form, a written statement by an employer furnishing the same information indicated above may be accepted as a return.