(a) Comments must be in typewritten form and may be submitted by electronic-mail, U.S. mail, or hand delivery, subject to the requirements set forth in this section. All copies must be clear and permanently legible.

(b) Comments must identify the determination that is the subject of the comment by referencing the deadline stated in the notice under section 512 or section 513.

(c) Comments submitted to the department must be signed. Comments submitted on behalf of a business or organization must be signed by a person authorized to comment, and must include the name and title of the signatory, the date of signing, the signatory's business address, and the signatory's business telephone number. Signatures for comments submitted by electronic-mail shall be delivered to the department pursuant to section 515(f).

(d) A signature on submitted comments certifies that the signatory has read the comment and knows its contents; that to the signatory's best knowledge, information, and belief, formed after diligent inquiry, the facts are true as stated; that any legal contentions are warranted by existing law or by a good faith argument for the extension, modification, or reversal of existing law; that the comments are not tendered for any improper purpose; and that the signatory has full power and authority to sign the document.

(e) No documents or records submitted as comments which purport to be statements of fact shall be considered by the department, unless the documents or records have been certified to the best of knowledge by the person preparing or in charge of preparing them as being true and correct.

(f) Comments submitted through electronic-mail shall be considered by the department only if an original, signed copy of the comment is also received within three working days after the comment is received electronically.