This text of New York § 171-K (Electronic signature) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
* § 171-k. Electronic signature. If any return or report relating to a\ntax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\nprovisions of article three of the state technology law; provided,\nhowever, that if the commissioner determines that electronic signatures\nthat are used by the federal internal revenue service in tax\nadministration are not consistent with the provisions of article three\nof the state technology law, then the commissioner, after conferring\nwith the office of information technology services, may prescribe the\nmanner and form of electronic signature on any such return or report.\nSuch electronic signature shall co
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* § 171-k. Electronic signature. If any return or report relating to a\ntax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\nprovisions of article three of the state technology law; provided,\nhowever, that if the commissioner determines that electronic signatures\nthat are used by the federal internal revenue service in tax\nadministration are not consistent with the provisions of article three\nof the state technology law, then the commissioner, after conferring\nwith the office of information technology services, may prescribe the\nmanner and form of electronic signature on any such return or report.\nSuch electronic signature shall conform, to the extent practicable, with\nelectronic signatures that are used by the federal internal revenue\nservice. The use of such an electronic signature shall have the same\nvalidity and effect as the use of a signature affixed by hand.\n * NB Effective until April 18, 2026\n * § 171-k. Electronic signature. (1) If any return or report relating\nto a tax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\nprovisions of article three of the state technology law; provided,\nhowever, that if the commissioner determines that electronic signatures\nthat are used by the federal internal revenue service in tax\nadministration are not consistent with the provisions of article three\nof the state technology law, then the commissioner, after conferring\nwith the office of information technology services, may prescribe the\nmanner and form of electronic signature on any such return or report.\nSuch electronic signature shall conform, to the extent practicable, with\nelectronic signatures that are used by the federal internal revenue\nservice. The use of such an electronic signature shall have the same\nvalidity and effect as the use of a signature affixed by hand.\n (2) Any person who has been authorized pursuant to a valid power of\nattorney form administered by the department and the New York city\ndepartment of finance ("POA-1 Form") that permits a taxpayer to bestow\nauthority on such person so that such person can lawfully act on the\ntaxpayer's behalf as the taxpayer's representative before either of the\ndepartments may sign any document utilized by the department or the New\nYork city department of finance electronically consistent with the\nprovisions of article three of the state technology law. Unless\nspecifically provided otherwise by law, such electronic signature may be\nused in lieu of a signature affixed by hand. The use of an electronic\nsignature shall have the same validity and effect as the use of a\nsignature affixed by hand. A verified electronic signature shall also be\ndeemed to be acknowledged, when required by law.\n * NB Effective April 18, 2026\n