59-10-512. Signing of returns and other documents.
(1) Except as otherwise provided by Subsection (2), any return, statement, or other
document required to be made under any provision of this chapter shall be signed in accordance
with forms or rules prescribed by the commission.
(2) The return of a partnership made under Section 59-10-507 shall be signed by any one
of the partners. The fact that a partner's name is signed on the return shall be prima facie
evidence that such partner is authorized to sign the return on behalf of the partnership.
(3) The fact that an individual's name is signed on 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.
Amended by Chapter 4, 1993 General Session
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Last revised: Thursday, May 28, 2009