N.Y. Tax Law § 973: Signing of returns and other documents

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

return, statement or other document required to be made pursuant to this

article shall be signed in accordance with instructions prescribed by

the commissioner of taxation and finance.

(b) Signature presumed authentic. The fact that the name of the

executor or other individual is signed to a return, statement or other

document, or copies thereof, shall be prima facie evidence for all

purposes that the return, statement or other document, or copy was

actually signed by him.

(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.