New York § 15-125 Signing of returns and other documents

New York Statutes

§ 15-125 — Signing of returns and other documents

New York § 15-125

Law YTSYonkers income tax surcharge

Art. 10Earnings Tax On Nonresidents

This text of New York § 15-125 (Signing of returns and other documents) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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N.Y. Yonkers income tax surcharge § 15-125 (2026).

Text

  § 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 author

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§ 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