2012 New York Consolidated Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
973 - Signing of returns and other documents.

 
    §  973.  Signing  of  returns  and other documents. (a) General.   Any
  return, statement or other document required to be made pursuant to this
  article shall be signed in accordance with  instructions  prescribed  by
  the commissioner of taxation and finance.
    (b)  Signature  presumed  authentic.  The  fact  that  the name of the
  executor or other individual is signed to a return, statement  or  other
  document,  or  copies  thereof,  shall  be  prima facie evidence for all
  purposes that the return, statement  or  other  document,  or  copy  was
  actually signed by him.
    (c)  Certifications.  The making or filing of any return, statement or
  other document, or copy thereof, required to be made or  filed  pursuant
  to  this article, including a copy of a federal return, shall constitute
  a certification by the person making or filing such return, statement or
  other document or copy thereof that the statements contained therein are
  true and that any copy filed is a true copy.