                                 CODE OF VIRGINIA

EXECUTION OF RETURNS OF CORPORATIONS (§ 58.1-447)

The return of a corporation with respect to income shall be signed by any
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 individual&#8217;s name is signed on the return shall be prima facie evidence
that such individual is authorized to sign the return on behalf of the
corporation.

HISTORY: Code 1950, § 58-151.084; 1971, Ex. Sess., c. 171; 1984, c. 675.