§11-24-15. Signing of returns and other documents.
(a) Any return, statement or other document required to be
made pursuant to this article shall be filed in accordance with
regulations or instructions prescribed by the tax commissioner.
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. The fact that a return, statement or
other document is signed by an officer of a corporation shall be
prima facie evidence for all purposes that such officer is
authorized to sign on behalf of the corporation.
(b) The making or filing of any return, statement or other
document or copy thereof required to be made or filed pursuant to
this article, including a copy of a federal return, shall
constitute a certification by the person, corporation or officer
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.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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