231-15.3

Signature presumed authentic

[§231-15.3] Signature presumed authentic. 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 the individual. [L 2009, c 166, pt of §16]

Note

Applicability of section. L 2009, c 166, §27.