SECTION 9. TAXPAYER’S

DECLARATION

.01 A request to obtain a Statement of Value, any factual representations associated with the request, and any amendments to the request must be accompanied by the following declaration: ‘‘Under penalties of perjury, I declare that I have examined this request, including the accompanying

documents, and to the best of my knowledge and belief, the facts pre- sented in support of this request are true, correct, and complete.’’

.02 The declaration must be signed by the taxpayer, and not the taxpayer’s representative. The person signing for an estate must be the executor or administrator of the estate. The person signing for a trust or partnership must be a trustee or general partner who has personal knowledge of the facts. The person signing for a corporate taxpayer must be an officer of the corporate taxpayer who has personal knowledge of the facts. If a corporate taxpayer is a member of an affiliated group filing consolidated returns, a penalties-ofperjury statement must also be signed and submitted by an officer of the common parent of the group.

.03 A taxpayer that submits additional factual information on several occasions may provide one declaration that refers to all submissions.