Utah Code 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.

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.
Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
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.
Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:

(A)	through or by means of which any business, financial operation, or venture is carried on; and

(B)	that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103
(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