59-10-512 - Signing of returns and other documents. - Utah Statutes

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59-10-512. Signing of returns and other documents.
(1) Except as otherwise provided by Subsection (2), any return, statement, or otherdocument required to be made under any provision of this chapter shall be signed in accordancewith forms or rules prescribed by the commission.
(2) The return of a partnership made under Section 59-10-507 shall be signed by any oneof the partners. The fact that a partner's name is signed on the return shall be prima facieevidence that such partner is authorized to sign the return on behalf of the partnership.
(3) The fact that an individual's name is signed on a return, statement, or other documentshall be prima facie evidence for all purposes that the return, statement, or other document wasactually signed by him.

Amended by Chapter 4, 1993 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-512

59-10-512. Signing of returns and other documents.
(1) Except as otherwise provided by Subsection (2), any return, statement, or otherdocument required to be made under any provision of this chapter shall be signed in accordancewith forms or rules prescribed by the commission.
(2) The return of a partnership made under Section 59-10-507 shall be signed by any oneof the partners. The fact that a partner's name is signed on the return shall be prima facieevidence that such partner is authorized to sign the return on behalf of the partnership.
(3) The fact that an individual's name is signed on a return, statement, or other documentshall be prima facie evidence for all purposes that the return, statement, or other document wasactually signed by him.

Amended by Chapter 4, 1993 General Session

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-512

59-10-512. Signing of returns and other documents.
(1) Except as otherwise provided by Subsection (2), any return, statement, or otherdocument required to be made under any provision of this chapter shall be signed in accordancewith forms or rules prescribed by the commission.
(2) The return of a partnership made under Section 59-10-507 shall be signed by any oneof the partners. The fact that a partner's name is signed on the return shall be prima facieevidence that such partner is authorized to sign the return on behalf of the partnership.
(3) The fact that an individual's name is signed on a return, statement, or other documentshall be prima facie evidence for all purposes that the return, statement, or other document wasactually signed by him.

Amended by Chapter 4, 1993 General Session