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 July 1, 2027
* § 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) The commissioner shall develop procedures for the use or
acceptance of signatures in digital or other electronic form on any
declaration, statement, or other document utilized by the department.
Such electronic signature procedures shall conform, to the extent
practicable, with electronic signature procedures that are used by the
federal internal revenue service.
(3) Any person authorized pursuant to a valid power of attorney form
administered by the department or the New York city department of
finance to act on behalf of a taxpayer, may electronically sign any
declaration, statement, or other document required to be signed by such
department or departments pursuant to and consistent with the electronic
signature procedures set forth in this section. 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 July 1, 2027
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 July 1, 2027
* § 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) The commissioner shall develop procedures for the use or
acceptance of signatures in digital or other electronic form on any
declaration, statement, or other document utilized by the department.
Such electronic signature procedures shall conform, to the extent
practicable, with electronic signature procedures that are used by the
federal internal revenue service.
(3) Any person authorized pursuant to a valid power of attorney form
administered by the department or the New York city department of
finance to act on behalf of a taxpayer, may electronically sign any
declaration, statement, or other document required to be signed by such
department or departments pursuant to and consistent with the electronic
signature procedures set forth in this section. 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 July 1, 2027