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New York Consolidated Laws, Tax Law - TAX § 653. Signing of returns and other documents

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) General.  (1) Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with regulations or instructions prescribed by the commissioner.  The fact that an individual's name is signed to a return, statement, or other document, shall be prima facie evidence for all purposes that the return, statement or other document was actually signed by him or her.

(2) Repealed by L.2020, c. 167, § 1, eff. Aug. 24, 2020.

(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.

(1) If a partnership is required to report federal adjustments arising from a partnership level audit or an administrative adjustment request pursuant to section six hundred fifty-nine-a of this part, the partnership's federal partnership representative is the New York partnership representative unless the partnership designates, in a manner determined by the commissioner, that another person shall act on behalf of the partnership.

(2) The New York partnership representative shall have the sole authority to act on behalf of the partnership and its direct and indirect partners shall be bound by these actions.

(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.

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Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 653. Signing of returns and other documents - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-653/

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