(a) A domestic or foreign entity may correct a document filed by the department if

(1) the document contains an inaccuracy;
(2) the document was defectively signed; or
(3) the electronic transmission of the document to the department was defective.
(b) A document is corrected by filing with the department a statement of correction that

(1) describes the document to be corrected and states the filing date of the document to be corrected or has attached a copy of the document;
(2) specifies the inaccuracy or defect to be corrected; and
(3) corrects the inaccuracy or defect.
(c) A statement of correction is effective on the effective date of the document it corrects except as to persons relying on the uncorrected document and adversely affected by the correction. As to those persons, a statement of correction is effective when filed.