CHAPTER 501

AN ACT to amend and reenact § 58-141 of the Code of Virginia, relating
to execution of certain income tax returns. [S 254]

Approved March 380, 1956

Be it enacted by the General Assembly of Virginia:
be That § 58-141 of the Code of Virginia be amended and reenacted as

ollows:

§ 58-141. Execution of * returns.— * The return of a corporation
with respect to income shall be signed by either the president, vice-president,
treasurer, assistant treasurer, chief accounting officer or any other officer
duly authorized so to act. In the case of a return made for a corporation
by a fiduciary such fiduciary shall sign the return. The fact that an in-
dividual’s name is signed on the return shall be prima facie evidence that
ay individual is authorized to sign the return on behalf of the corpora-
ion.

The return of a partnership shall be signed by any one of the partners.
The fact that a partner's name ts signed on the return shall be prima facie
evidence that such partner is authorized to sign the return on behalf of the
partnership.