SECTION 710:90-3-3. Signing returns

(a)   Each withholding tax return requiring a signature must be signed by the President, Vice President, or other principal officer or employee who has the duty to withhold and remit Oklahoma Income Tax from the wages of employees, if the business is a corporation.

(b)   If the business is not a corporation but is individually owned, returns must be signed by the owner of the business or employee who has the duty to withhold and remit Oklahoma Income Tax.

(c)   Returns of a trust or receivership must be signed by the appropriate fiduciary authority or employee who has the duty to withhold and remit Oklahoma Income Tax.

(d)   The official title or capacity of the person signing a return must be shown after their signature.

(e)   The return may be signed by a responsible and duly authorized agent having knowledge of the employer's business affairs, providing an acceptable power of attorney is filed with the Commission.

(f)   Individuals or employees who sign returns shall be deemed the responsible authorized agent in the absence of documentation to the contrary.