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

(a) facsimiles of the official form;

(b) on paper the quality and weight of the official form;

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

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

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