(a) Whenever the Commissioner or this Subchapter requires that a document filed with the Commissioner be certified by the secretary of a corporation and does not provide that such document may, in the alternative, be certified by an assistant secretary of such corporation, the certification shall be made by the secretary of the corporation. However, if the corporation has no secretary or if the secretary of the corporation is unavailable, the certification may be made by an assistant secretary of the corporation who is authorized to perform the functions of the secretary, in which case the certification shall (1) state that the corporation has no secretary or that the secretary is unavailable, and (2) that the assistant secretary is authorized to perform the functions of the secretary. Also, if the corporation has no secretary or assistant secretary, the certification may be made by the officer of the corporation who performs for the corporation the functions usually performed by the secretary of a corporation, in which case the certification shall state that the corporation has no secretary and that the officer making the certification performs for the corporation the functions usually performed by the secretary of a corporation.

(b) Whenever the Commissioner or this Subchapter requires that a document filed with the Commissioner be certified by the secretary or by an assistant secretary of a corporation, if such corporation has no secretary or assistant secretary, the certification may be made by an officer of the corporation who performs for the corporation the functions usually performed by the secretary or by an assistant secretary of a corporation, in which case the certification shall state that the corporation has no secretary or assistant secretary and that the officer making the certification performs for the corporation the functions usually performed by the secretary or by an assistant secretary of a corporation.