Signature and Verification

15.1. Signing of Returns. -- Any return, statement or other document required to be made under the provisions of W. Va. Code §11-13A-1 et seq. shall be signed in accordance with instructions or regulations prescribed by the Tax Commissioner.

15.1.1. Signing of Corporation Returns. -- The return of a corporation shall be signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary, such fiduciary shall sign the return. The fact that an individuals name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.

15.1.2. Signing of Partnership Returns. -- The return of a partnership shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.

15.2. Signature Presumed Authentic. -- 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.

15.3. Verification. -- Except as otherwise provided by the Tax Commissioner, any return, declaration or other document required to be made under Article thirteen-a, Chapter eleven of the Code, shall contain or be verified by a written declaration that it is made under the penalties of perjury.