§235-95  Partnership returns.  Everypartnership shall make a return for each taxable year upon forms prescribed bythe department of taxation, itemizing its gross income and allowable deductionsand including the names and addresses of the persons who would be entitled toshare in the income if distributed and the amount of each distributive share. The return shall be authenticated by the signature of any one of the partners,under the penalties provided by section 231-36, and the fact that a partner's nameis signed on the return shall be prima facie evidence that such partner isauthorized to sign the return on behalf of the partnership.  All provisions ofthis chapter relating to returns shall be applicable to partnership returnsexcept as specifically otherwise stated in this section. [L Sp 1957, c 1, pt of§2; am L Sp 1959 2d, c 1, §16; Supp, §121-29; HRS §235-95; am L 1995, c 92, §9]