Legislation
SECTION 171-K
Electronic signature
Tax (TAX) CHAPTER 60, ARTICLE 8
* § 171-k. Electronic signature. If any return or report relating to a
tax, fee or other imposition administered by the commissioner is
authorized by the commissioner to be filed electronically, then such
return or report shall be signed electronically consistent with the
provisions of article three of the state technology law; provided,
however, that if the commissioner determines that electronic signatures
that are used by the federal internal revenue service in tax
administration are not consistent with the provisions of article three
of the state technology law, then the commissioner, after conferring
with the office of information technology services, may prescribe the
manner and form of electronic signature on any such return or report.
Such electronic signature shall conform, to the extent practicable, with
electronic signatures that are used by the federal internal revenue
service. The use of such an electronic signature shall have the same
validity and effect as the use of a signature affixed by hand.
* NB Effective until April 18, 2026
* § 171-k. Electronic signature. (1) If any return or report relating
to a tax, fee or other imposition administered by the commissioner is
authorized by the commissioner to be filed electronically, then such
return or report shall be signed electronically consistent with the
provisions of article three of the state technology law; provided,
however, that if the commissioner determines that electronic signatures
that are used by the federal internal revenue service in tax
administration are not consistent with the provisions of article three
of the state technology law, then the commissioner, after conferring
with the office of information technology services, may prescribe the
manner and form of electronic signature on any such return or report.
Such electronic signature shall conform, to the extent practicable, with
electronic signatures that are used by the federal internal revenue
service. The use of such an electronic signature shall have the same
validity and effect as the use of a signature affixed by hand.
(2) Any person who has been authorized pursuant to a valid power of
attorney form administered by the department and the New York city
department of finance ("POA-1 Form") that permits a taxpayer to bestow
authority on such person so that such person can lawfully act on the
taxpayer's behalf as the taxpayer's representative before either of the
departments may sign any document utilized by the department or the New
York city department of finance electronically consistent with the
provisions of article three of the state technology law. Unless
specifically provided otherwise by law, such electronic signature may be
used in lieu of a signature affixed by hand. The use of an electronic
signature shall have the same validity and effect as the use of a
signature affixed by hand. A verified electronic signature shall also be
deemed to be acknowledged, when required by law.
* NB Effective April 18, 2026
tax, fee or other imposition administered by the commissioner is
authorized by the commissioner to be filed electronically, then such
return or report shall be signed electronically consistent with the
provisions of article three of the state technology law; provided,
however, that if the commissioner determines that electronic signatures
that are used by the federal internal revenue service in tax
administration are not consistent with the provisions of article three
of the state technology law, then the commissioner, after conferring
with the office of information technology services, may prescribe the
manner and form of electronic signature on any such return or report.
Such electronic signature shall conform, to the extent practicable, with
electronic signatures that are used by the federal internal revenue
service. The use of such an electronic signature shall have the same
validity and effect as the use of a signature affixed by hand.
* NB Effective until April 18, 2026
* § 171-k. Electronic signature. (1) If any return or report relating
to a tax, fee or other imposition administered by the commissioner is
authorized by the commissioner to be filed electronically, then such
return or report shall be signed electronically consistent with the
provisions of article three of the state technology law; provided,
however, that if the commissioner determines that electronic signatures
that are used by the federal internal revenue service in tax
administration are not consistent with the provisions of article three
of the state technology law, then the commissioner, after conferring
with the office of information technology services, may prescribe the
manner and form of electronic signature on any such return or report.
Such electronic signature shall conform, to the extent practicable, with
electronic signatures that are used by the federal internal revenue
service. The use of such an electronic signature shall have the same
validity and effect as the use of a signature affixed by hand.
(2) Any person who has been authorized pursuant to a valid power of
attorney form administered by the department and the New York city
department of finance ("POA-1 Form") that permits a taxpayer to bestow
authority on such person so that such person can lawfully act on the
taxpayer's behalf as the taxpayer's representative before either of the
departments may sign any document utilized by the department or the New
York city department of finance electronically consistent with the
provisions of article three of the state technology law. Unless
specifically provided otherwise by law, such electronic signature may be
used in lieu of a signature affixed by hand. The use of an electronic
signature shall have the same validity and effect as the use of a
signature affixed by hand. A verified electronic signature shall also be
deemed to be acknowledged, when required by law.
* NB Effective April 18, 2026