§ 171-AA — E-file authorizations collected by tax return preparers

New York § 171-AA

• Jurisdiction: New York
• Law TAX: Tax
• Art. 8: Department of Taxation and Finance; Commissioner of Taxation and Finance

Text

§ 171-aa. E-file authorizations collected by tax return preparers. (a)\nFor purposes of this section, the following terms have the following\nmeanings:\n (1) "E-file authorization" is a record collected by a tax return\npreparer.\n (2) "Electronic signature" has the definition set forth in the\nelectronic signatures and records act of the state technology law.\n (3) "Electronic means" is use of computer technology.\n (4) "Tax" means any tax or other matter administered by the\ncommissioner pursuant to this chapter or any other provision of law.\n (5) "Tax document" means a return, report or any other document\nrelating to a tax or other matter administered by the commissioner.\n (6) "Tax return preparer" means any person who prepares for\ncompensation, or who employs or engages one or more persons to prepare\nfor compensation, any tax document. For purposes of this section, the\nterm "tax return preparer" also includes a payroll service.\n (b) If a tax document is authorized by the commissioner to be filed\nelectronically, then any associated e-file authorization prescribed by\nthe commissioner may be signed using an electronic signature compliant\nwith any instructions prescribed by the commissioner.\n (c) An e-file authorization signed electronically in the manner set\nforth in subsection (b) of this section shall have the same force and\neffect as a handwritten signature and may be provided to a tax preparer\nby electronic means.\n