§ 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.