59-10-513 - Verifications of returns.

59-10-513. Verifications of returns.
Except as the commission shall otherwise provide by rule, any return, declaration,statement, or other document required to be made under any provision of this chapter, or underrules promulgated hereunder, shall contain or be verified by a written declaration that it is madeunder the penalties of perjury.

Renumbered and Amended by Chapter 2, 1987 General Session