Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.27 - Signature Requirements for Tax Returns

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this regulation is to define terms and
				explain the requirements for signatures under Title 48.
(2)
Definitions.
(a) "Department" means the Department of
				Revenue.
(b) "Electronic Signature"
				shall have the same meaning as defined in Ga. Comp. R. & Reg. §
										560-1-1-.14(1)(a).
(c) "Electronic" means, but is not limited
				to, electronic data interchange; or use of the Internet, telephone, or other
				technology specified by the Department and the filing of a return by computer
				technology.
(d) "Electronic Returns
				Originator (ERO)" and "Electronic Returns Transmitter (ERT)" means an entity or
				individual that is in the practice of and approved by the Internal Revenue
				Service to complete and electronically transmit Federal and Georgia income tax
				returns to the Department.
(e)
				"GTC" means the Georgia Tax Center.
(f) "Information" means data, text, images,
				sounds, codes, computer programs, software, databases, or the like.
(g) "Person" means any individual, firm,
				partnership, cooperative, nonprofit membership corporation, joint venture,
				association, company, corporation, agency, syndicate, estate, trust, business
				trust, receiver, fiduciary, or other group or combination acting as a unit,
				body politic, or political subdivision, whether public, private, or
				quasi-public.
(h) "Return" shall
				mean any tax return, registration application, form, signature form, or
				information return required to be filed with the Department.
(i) "Return Preparer" means any person who
				prepares for compensation, or who employs one or more persons to prepare for
				compensation, any return imposed under Title 48, or any claim for refund. The
				preparation of a substantial portion of a return or claim for refund shall be
				treated as if it were the preparation of such return or claim for refund. A
				person shall not be considered a return preparer merely because the person does
				any of the following:
1. Furnishes typing,
				reproducing, or other mechanical assistance;
2. Prepares a return or claim for refund of
				the employer, or an officer or employee of the employer, by whom the person is
				regularly and continuously employed;
3. Prepares as a fiduciary a return or claim
				for refund for any person; or
4.
				Prepares a claim for refund for a taxpayer in response to a notice of proposed
				assessment issued to the taxpayer.
(j) "Signature Form" means Form GA-8453, Form
				GA-8453C, Form GA-8453S, or Form GA-8453P.
(k) "Tax" means tax, interest, penalty, and
				fees.
(l) "Taxpayer" means any
				person required by law to file a return or to pay taxes.
(m) "Third Party" means any person who is
				authorized to file returns on behalf of a taxpayer, make payments on behalf of
				a taxpayer, or is authorized by a taxpayer to access account
				information.