New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 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.
(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.
# (1)
If a partnership is required to report federal adjustments arising from a partnership level audit or an administrative adjustment request pursuant to section six hundred fifty-nine-a of this part, the partnership's federal partnership representative is the New York partnership representative unless the partnership designates, in a manner determined by the commissioner, that another person shall act on behalf of the partnership.
# (2)
The New York partnership representative shall have the sole authority to act on behalf of the partnership and its direct and indirect partners shall be bound by these actions.
(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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In this article (40 sections)
- 630-G*3 · Gift to the arts fund
- 630-H · New York state campaign finance fund check-off
- 630-I · Gifts for the state library system
- 630-I*2 · Gift for the firearm violence research fund
- 630-I*3 · Gifts for thoroughbred aftercare
- 630-J · Gifts for standardbred aftercare
- 630-K · Gift for Lyme and tick-borne diseases education, research and…
- 630-L · Gift for diabetes research and education
- 630-L*2 · Gift for cure childhood cancer research fund
- 631 · New York source income of a nonresident individual
- 632 · Nonresident partners and electing shareholders of S corporations
- 632-A · Personal service corporations and S corporations formed or…
- 633 · New York source income of a nonresident estate or trust
- 634 · Share of a nonresident beneficiary in income from New York sources
- 635 · Credit to trust beneficiary receiving accumulation distribution
- 637 · Computation of separate tax on the ordinary income portion of…
- 638 · New York source income of a part-year resident
- 639 · Accruals upon change of residence
- 651 · Returns and liabilities
- 652 · Time and place for filing returns and paying tax
- 653 · Signing of returns and other documents
- 654 · Relief from joint and several liability on joint return
- 657 · Extensions of time
- 658 · Requirements concerning returns, notices, records and statements
- 659 · Report of federal changes, corrections or disallowances
- 659-A · Reporting of federal partnership adjustments
- 660 · Election by shareholders of S corporations
- 661 · Change of election
- 662 · Computation of tax where taxpayer restores substantial amount…
- 663 · Estimated tax on sale or transfer of real property by nonresident
- 671 · Requirement of withholding tax from wages
- 672 · Information statement for employee
- 673 · Credit for tax withheld
- 674 · Employer's return and payment of withheld taxes
- 675 · Employer's liability for withheld taxes
- 676 · Employer's failure to withhold
- 677 · Designation of third parties to perform acts required of employers
- 678 · Liability of third parties paying or providing for wages
- 681 · Notice of deficiency
- 682 · Assessment