2006 New York Code - Signing Of Returns And Other Documents.

 
    §  11-516  Signing  of  returns  and other documents. (a) General. Any
  return, declaration, statement or other document  required  to  be  made
  pursuant  to this chapter shall be signed in accordance with regulations
  or instructions prescribed by the commissioner of finance. The fact that
  an individual's name is signed to a return, declaration,  statement,  or
  other  document, shall be prima facie evidence for all purposes that the
  return, declaration, statement or other document was actually signed  by
  such individual.
    (b)  Partnerships. Any return, statement or other document required of
  a partnership shall be signed by one or more partners. The fact  that  a
  partner's  name  is  signed  to  a return, statement, or other document,
  shall be prima facie evidence for all  purposes  that  such  partner  is
  authorized to sign on behalf of the partnership.
    (c)  Certifications.  The making or filing of any return, declaration,
  statement or other document or copy thereof required to be made or filed
  pursuant to this chapter, including a copy of a  federal  return,  shall
  constitute  a  certification by the person making or filing such return,
  declaration, statement or  other  document  or  copy  thereof  that  the
  statements  contained therein are true and that any copy filed is a true
  copy.