Legislation
SECTION 34
Tax return preparers and software companies not to charge separately for New York e-file services
Tax (TAX) CHAPTER 60, ARTICLE 1
* § 34. Tax return preparers and software companies not to charge
separately for New York e-file services. (a) For purposes of this
section, the following terms have the specified meanings:
(1) "Authorized tax document" means a tax document which the
commissioner has authorized to be filed electronically.
(2) "Electronic" means computer technology.
(3) "Software company" means a developer of tax software.
(4) "Tax" means any tax or other matter administered by the
commissioner pursuant to this chapter or any other provision of law.
(5) "Tax document" means a return, report or any other document
relating to a tax or other matter administered by the commissioner.
(6) "Tax return preparer" means any person who prepares for
compensation, or who employs or engages one or more persons to prepare
for compensation, any authorized tax document. For purposes of this
section, the term "tax return preparer" also includes a payroll service.
(7) "Tax software" means any computer software program intended for
tax return preparation purposes. For purposes of this section, the term
"tax software" includes, but is not limited to, an off-the-shelf
software program loaded onto a tax return preparer's or taxpayer's
computer, or an online tax preparation application.
(b) It shall be unlawful for a tax return preparer or a software
company to charge a separate fee for the electronic filing of authorized
tax documents. It shall also be unlawful for a software company to offer
a version of its tax software that charges a separate fee for the
electronic filing of authorized tax documents and one version of the
same tax software that does not.
(c) Any tax return preparer or software company violating this section
will be liable for a civil penalty of five hundred dollars for the first
violation and one thousand dollars for each succeeding violation. The
civil penalties imposed by this section shall be paid to the
commissioner upon notice and demand, and will be assessed, collected and
paid in the same manner as taxes under article twenty-seven of this
chapter.
* NB There are 2 § 34's
separately for New York e-file services. (a) For purposes of this
section, the following terms have the specified meanings:
(1) "Authorized tax document" means a tax document which the
commissioner has authorized to be filed electronically.
(2) "Electronic" means computer technology.
(3) "Software company" means a developer of tax software.
(4) "Tax" means any tax or other matter administered by the
commissioner pursuant to this chapter or any other provision of law.
(5) "Tax document" means a return, report or any other document
relating to a tax or other matter administered by the commissioner.
(6) "Tax return preparer" means any person who prepares for
compensation, or who employs or engages one or more persons to prepare
for compensation, any authorized tax document. For purposes of this
section, the term "tax return preparer" also includes a payroll service.
(7) "Tax software" means any computer software program intended for
tax return preparation purposes. For purposes of this section, the term
"tax software" includes, but is not limited to, an off-the-shelf
software program loaded onto a tax return preparer's or taxpayer's
computer, or an online tax preparation application.
(b) It shall be unlawful for a tax return preparer or a software
company to charge a separate fee for the electronic filing of authorized
tax documents. It shall also be unlawful for a software company to offer
a version of its tax software that charges a separate fee for the
electronic filing of authorized tax documents and one version of the
same tax software that does not.
(c) Any tax return preparer or software company violating this section
will be liable for a civil penalty of five hundred dollars for the first
violation and one thousand dollars for each succeeding violation. The
civil penalties imposed by this section shall be paid to the
commissioner upon notice and demand, and will be assessed, collected and
paid in the same manner as taxes under article twenty-seven of this
chapter.
* NB There are 2 § 34's