- (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.