58.1-447 - Execution of returns of corporations. - Virginia Statutes

§ 58.1-447. Execution of returns of corporations.

The return of a corporation with respect to income shall be signed by anyofficer duly authorized so to act. In the case of a return made for acorporation by a fiduciary, such fiduciary shall sign the return. The factthat an individual's name is signed on the return shall be prima facieevidence that such individual is authorized to sign the return on behalf ofthe corporation.

(Code 1950, § 58-151.084; 1971, Ex. Sess., c. 171; 1984, c. 675.)