N.Y. Tax Law § 973 — Signing of returns and other documents

§ 973. Signing of returns and other documents. (a) General. Any\nreturn, statement or other document required to be made pursuant to this\narticle shall be signed in accordance with instructions prescribed by\nthe commissioner of taxation and finance.\n (b) Signature presumed authentic. The fact that the name of the\nexecutor or other individual is signed to a return, statement or other\ndocument, or copies thereof, shall be prima facie evidence for all\npurposes that the return, statement or other document, or copy was\nactually signed by him.\n (c) Certifications. The making or filing of any return, statement or\nother document, or copy thereof, required to be made or filed pursuant\nto this article, including a copy of a federal return, shall constitute\na certification by the person making or filing such return, statement or\nother document or copy thereof that the statements contained therein are\ntrue and that any copy filed is a true copy.\n