§ 15-125. Signing of returns and other documents.

A. General. Any return, declaration, statement or other document
required to be made pursuant to this article shall be signed in
accordance with regulations or instructions prescribed by the State Tax
Commission. 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/her.

B. Partnerships. Any return, statement or other document required of a
partnership shall be signed by one (1) 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. Certification. The making or filing of any return, declaration,
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,
declaration, statement or other document or copy thereof that the
statements contained therein are true and that any copy filed is a true
copy.