Sec. 12-725. Documents to be signed. Certification.
Sec. 12-725. Documents to be signed. Certification. (a) Any return, declaration,
statement or other document required to be made pursuant to this chapter shall be signed
in accordance with regulations adopted or instructions prescribed by the commissioner.
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 such individual.
(b) 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.
(c) Any return, statement or other document required of an S corporation shall be
signed by one or more officers. The fact that an officer's name is signed to a return,
statement or other document shall be prima facie evidence for all purposes that such
officer is authorized to sign on behalf of the S corporation.
(d) The making or filing of any return, declaration, statement or other document or
copy thereof required to be made or filed pursuant to this chapter, including a copy of
a federal income tax 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.
(June Sp. Sess. P.A. 91-3, S. 76, 168; May Sp. Sess. P.A. 92-5, S. 18, 37.)
History: June Sp. Sess. P.A. 91-3, S. 76, effective August 22, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991; May Sp. Sess. P.A. 92-5 amended Subsec. (d) to make a technical change,
effective June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992.