§ 44-30-53 - Signing of returns and other documents. - Rhode Island Statutes

SECTION 44-30-53

   § 44-30-53  Signing of returns and otherdocuments. – (a) General. Any return, declaration, statement, or other documentrequired to be made pursuant to the Rhode Island personal income tax law shallbe signed in accordance with regulations or instructions prescribed by the taxadministrator. The fact that an individual's name is signed to a return,declaration, statement, or other document, shall be prima facie evidence forall purposes that the return, declaration, statement or other document wasactually signed by the individual.

   (b) Partnerships. Any return, statement, or otherdocument, 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 otherdocument, shall be prima facie evidence for all purposes that the partner isauthorized to sign on behalf of the partnership.

   (c) Certifications. The making or filing of anyreturn, declaration, statement, or other document or copy thereof required tobe made or filed pursuant to the Rhode Island personal income tax law,including a copy of a federal return, shall constitute a certification by theperson making or filing the return, declaration, statement, or other documentor copy thereof that the statements contained therein are true and that anycopy filed is a true copy.