Section 26-52-202 - Application for permit(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.(b)(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.(2) However, a seller that registers electronically shall not be required to provide a written signature.(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.Amended by Act 2019, No. 910,§ 3826, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 3825, eff. 7/1/2019.Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5.