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13 The return required by section 2(1)(b) and the form required by section 2.02(3)(c) must be certified,

  • (a) if no exemption is claimed, by the transferee or a person with actual authority to certify the return or form on behalf of the transferee,
  • (b) if an exemption is claimed and the transferee is an individual, by a transferee or by an agent of the transferee who has personal knowledge of the matters certified, or
  • (c) if an exemption is claimed and the transferee is a corporation, by a person who has personal knowledge of the matters certified and actual authority to certify the return or form on behalf of the transferee.

1987-15-4; 2016-27-7, effective August 2, 2016.