State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 973

§  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.

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 973

§  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 973

§  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.

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