Common use of Power of Attorney and Declaration of Representative Clause in Contracts

Power of Attorney and Declaration of Representative. Tax information includes any information from a tax return, a tax report, or an application for licensure for which a tax is imposed. Tax information is considered confidential and can only be discussed with the taxpayer or an authorized representative of a business. An authorized representative of a business includes the legal owner of a sole proprietorship, an officer of a corporation, a member of a limited liability company, or partner of a limited partnership as listed with the Secretary of State, or any partner of a general partnership. To discuss tax information with any party other than the taxpayer or an authorized representative requires a signed Power of Attorney to be submitted to the Department identifying the individuals with whom the Department may discuss Motor Carrier licensure and fuel tax information. Form Gen-58, Power of Attorney and Declaration of Representative can be found on the Department’s website at ▇▇▇.▇▇▇▇▇.▇▇▇ (See appendix C).