Signing of returns and other documents

§ 15-125. Signing of returns and other documents.\n A. General. Any return, declaration, statement or other document\nrequired to be made pursuant to this article shall be signed in\naccordance with regulations or instructions prescribed by the State Tax\nCommission. The fact that an individual's name is signed to a return,\ndeclaration, statement or other document shall be prima facie evidence\nfor all purposes that the return, declaration, statement or other\ndocument was actually signed by him/her.\n B. Partnerships. Any return, statement or other document required of a\npartnership shall be signed by one (1) or more partners. The fact that a\npartner's name is signed to a return, statement or other document shall\nbe prima facie evidence for all purposes that such partner is authorized\nto sign on behalf of the partnership.\n C. Certification. The making or filing of any return, declaration,\nstatement or other document or copy thereof required to be made or filed\npursuant to this article, including a copy of a federal return, shall\nconstitute a certification by the person making or filing such return,\ndeclaration, statement or other document or copy thereof that the\nstatements contained therein are true and that any copy filed is a true\ncopy.\n