Execution of returns

# A.

The return of a corporation with respect to its income shall be signed by one of the following officers: president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized to act. In the case of a return made for a corporation by a fiduciary such as a receiver, trustee or assignee, such fiduciary shall sign the return. The fact that an individual's name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.

# B.

The return of an affiliated group of corporations shall be signed by an officer of the lead corporation. The name and address of the lead corporation shall be shown on the return. All correspondence from the department to the affiliated group may be mailed to the lead corporation. The lead corporation will usually be a parent corporation, if the parent is subject to tax in Virginia, but may be any member subject to the tax in Virginia.

The return shall contain the following information for each member of the affiliated group included in the return:

# 1.

Name, address and taxpayer I.D. No. of each consenting corporation,

# 2.

Name, title and telephone number of an officer authorized to sign a return for the member,

# 3.

Name and address of the person with custody of the books of the member.