§ 653 — Signing of returns and other documents

New York § 653

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Returns and Payment of Tax
• Art. 22: Personal Income Tax

Text

§ 653. Signing of returns and other documents. (a) General. (1) Any\nreturn, statement or other document required to be made pursuant to this\narticle shall be signed in accordance with regulations or instructions\nprescribed by the commissioner. The fact that an individual's name is\nsigned to a return, statement, or other document, shall be prima facie\nevidence for all purposes that the return, statement or other document\nwas actually signed by him or her.\n (b) Partnerships. Any return, statement or other document required of\na partnership shall be signed by one or more partners. The fact that a\npartner's name is signed to a return, statement, or other document,\nshall be prima facie evidence for all purposes that such partner is\nauthorized to sign on behalf of the partnership.\n (1) If a partnership is required to report federal adjustments arising\nfrom a partnership level audit or an administrative adjustment request\npursuant to section six hundred fifty-nine-a of this part, the\npartnership's federal partnership representative is the New York\npartnership representative unless the partnership designates, in a\nmanner determined by the commissioner, that another person shall act on\nbehalf of the partnership.\n (2) The New York partnership representative shall have the sole\nauthority to act on behalf of the partnership and its direct and\nindirect partners shall be bound by these actions.\n (c) Certifications. The making or filing of any return, statement or\nother document or copy thereof required to be made or filed pursuant to\nthis article, including a copy of a federal return, shall constitute a\ncertification 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