N.Y. General City Law art. 2-D, § 33: Signing of returns and other documents

§ 33. Signing of returns and other documents.--(a) General.--Any

return, declaration, statement or other document required to be made

pursuant to this local law shall be signed in accordance with

regulations or instructions prescribed by the administrator. The fact

that an individual's name is signed to a return, declaration, statement,

or other document, shall be prima facie evidence for all purposes that

the return, declaration, statement or other document was actually signed

by him.

(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, declaration,

statement or other document or copy thereof required to be made or filed

pursuant to this local law, including a copy of a federal return, shall

constitute a certification by the person making or filing such return,

declaration, statement or other document or copy thereof that the

statements contained therein are true and that any copy filed is a true

copy.