26 CAR § 102-105. Substitute tax forms approval process

(a)(1) Complete Form AR9101, Letter of Intent to Abide by the Guidelines for the Use of Substitute and Reproduced Tax Forms. (2) Mail Form AR9101 to the Individual Income Tax Section at the address shown on the form. (3) Prepare your substitute tax forms in accordance with these guidelines. (4) Submit your substitute tax forms to the Individual Income Tax Section for review before you distribute or release them or related products to customers or clients. (b)(1) Substitute tax forms do not have to be sent to the Individual Income Tax Section for review in one (1) package. (2) In fact, the Individual Income Tax Section encourages you to send small groups of substitute tax forms for review. (3) This reduces the time it takes to review the substitute tax forms and respond. (c) Also, when submitting substitute tax forms produced from multiple printers, clearly identify the printer they are produced from. (d) Make corrections and revisions to substitute tax forms upon notification by the Individual Income Tax Section. (e) Notify customers or clients of the minimum computer hardware required for use with your software that produces substitute tax forms.