2015 New York Laws
TAX - Tax
Article 22 - PERSONAL INCOME TAX
Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
653 - Signing of returns and other documents.

  653.  Signing  of returns and other documents. (a) General. (1) Any
  return, statement or other document required to be made pursuant to this
  article shall be signed in accordance with regulations  or  instructions
  prescribed  by  the  commissioner. The fact that an individual's name is
  signed to a return, statement, or other document, shall be  prima  facie
  evidence  for  all purposes that the return, statement or other document
  was actually signed by him or her.
(2) In the case  of  an  electronically  filed  individual's  personal
  income  tax  return prepared by a tax preparer, an authorization to file
  any return, statement or other document required to be made pursuant  to
  this  article  signed by the taxpayer in accordance with the regulations
  or  instructions   prescribed   by   the   commissioner   and   received
  electronically   by   the  tax  preparer  shall  satisfy  the  signature
  requirements under this article.
(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,  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.