86 Ill. Adm. Code 130.1810 — Filing of Papers by Agent Under Power of Attorney

# Filing of Papers by Agent Under Power of Attorney

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.1810 FILING OF PAPERS BY AGENT UNDER POWER OF ATTORNEY

Section 130.1810 Filing of Papers by Agent Under Power of Attorney Returns, claims or other papers filed by an agent for a principal must be filed in the name of the principal by the agent as Agent or as Attorney in Fact. If an agent files returns for more than one principal, he must file separate returns for each such principal. (Source: Amended and effective April 8, 1963)

Section 130.1810 Filing of Papers by Agent Under Power of Attorney

Returns, claims or other papers filed by an agent for a principal must be filed in the name of the principal by the agent as Agent or as Attorney in Fact. If an agent files returns for more than one principal, he must file separate returns for each such principal.

(Source: Amended and effective April 8, 1963)