Section 11. Signing of returns and other documents

(a) General. Any return,
  statement or other document required to be made pursuant to  this  local
  law  shall  be  signed  in  accordance  with regulations or instructions
  prescribed by the state tax commission. 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.
    (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.
    (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 local law, 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.