Section 703. Reports and Returns to Be Verified.--Every tax report, tax return, and bonus return, made to or filed with the Department of Revenue, shall be verified by affirmation, in such form as the Department shall prescribe. In the case of any such report or return, made or filed by a corporation or association, such affirmation shall be made by one officer of such corporation or association, or, if the association does not have any officers, by one member thereof. Whenever any law providing for the imposition of taxes requires reports or returns filed thereunder to be verified by affidavit or to be signed by designated officers of a corporation, any other officers of the corporation may make the affidavit or sign the report or return, if the designated officers are duly authorized by the board of directors to make such affidavit or sign such report or return, and evidence of such authorization is submitted with the report or return.
Whenever any tax report or tax return made to or filed with the Department of Revenue is required to be verified by affidavit or affirmation of a designated officer or officers of a corporation or to be signed by a designated officer or officers of the corporation, any other officer of the corporation may make the affidavit or affirmation or sign the report or return if such other officer is duly authorized by the board of directors to make such affidavit or affirmation or sign such report or return, and evidence of such authorization is submitted with the report or return.
(703 amended July 13, 1957, P.L.838, No.388 and July 13, 1957, P.L.850, No.389)