N.Y. GCT Law § 33

§ 33. Signing of returns and other documents.--(a) General.--Any\nreturn, declaration, statement or other document required to be made\npursuant to this local law shall be signed in accordance with\nregulations or instructions prescribed by the administrator. The fact\nthat an individual's name is signed to a return, declaration, statement,\nor other document, shall be prima facie evidence for all purposes that\nthe return, declaration, statement or other document was actually signed\nby him.\n (b) Partnerships.--Any return, statement or other document required of\na partnership shall be signed by one or more partners. The fact that a\npartner's name is signed to a return, statement, or other document,\nshall be prima facie evidence for all purposes that such partner is\nauthorized to sign on behalf of the partnership.\n (c) Certifications.--The making or filing of any return, declaration,\nstatement or other document or copy thereof required to be made or filed\npursuant to this local law, including a copy of a federal return, shall\nconstitute a certification by the person making or filing such return,\ndeclaration, statement or other document or copy thereof that the\nstatements contained therein are true and that any copy filed is a true\ncopy.\n