Rhode Island General Laws 44-30-53. Signing of returns and other documents
(a) General. Any return, declaration, statement, or other document required to be made pursuant to the Rhode Island personal income tax law shall be signed in accordance with regulations or instructions prescribed by the tax administrator. The fact that an individual’s name is signed to a return, declaration, statement, or other document, shall be prima facie evidence for all purposes that the return, declaration, statement or other document was actually signed by the individual.
Terms Used In Rhode Island General Laws 44-30-53
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
(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 the partner is authorized to sign on behalf of the partnership.
(c) Certifications. The making or filing of any return, declaration, statement, or other document or copy thereof required to be made or filed pursuant to the Rhode Island personal income tax law, including a copy of a federal return, shall constitute a certification by the person making or filing the return, declaration, statement, or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1.