§ 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.

(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.