(1) Subject to the following conditions and except as provided in (2), the department will accept paper copies of official tax return forms and other supporting documents. These forms must be:

(a) facsimiles of the official form;

(b) produced on paper which may readily and permanently be written upon and stamped with ink; and

(c) of the same size as the official form.

(2) The department will not accept reproductions of scannable payment coupons.