§ 33 — Correction periods for electronic tax documents and payments

New York § 33

• Jurisdiction: New York
• Law TAX: Tax
• Art. 1: Short Title; Definitions; Miscellaneous

Text

* § 33. Correction periods for electronic tax documents and payments.\n(a) For purposes of this section, the following terms have the specified\nmeanings:\n (1) "Electronic funds withdrawal" means the process by which the\ndepartment, with a taxpayer's permission, originates an electronic order\nfrom its bank to the taxpayer's bank to withdraw funds from the\ntaxpayer's bank account so that the taxpayer may pay a tax liability\nassociated with a tax document.\n (2) "Electronic postmark" means a record of the date and time (in a\nparticular time zone) that an authorized electronic transmitter receives\nthe transmission of a taxpayer's electronically filed tax document on\nits host system.\n (3) "Electronic transmitter" means a person or entity that is\nauthorized to submit electronic tax documents directly to the department\nor directly to the internal revenue service for forwarding to the\ndepartment.\n (4) "Reject" or "rejected" means that an electronically filed tax\ndocument or an authorization for an electronic funds withdrawal is not\naccepted for processing.\n (5) "Submit" or "submitted" means the date of the electronic postmark\nassigned by an electronic transmitter to an electronically filed tax\ndocument or authorization for an electronic funds withdrawal. However,\nif an electronic transmitter does not assign an electronic postmark,\nthen an electronically filed tax document or authorization for an\nelectronic funds withdrawal shall be deemed submitted on the earlier of\nthe date the internal revenue service receives the electronically filed\ntax document or authorization for an electronic funds withdrawal, or the\ndate the department receives the electronically filed tax document or\nauthorization for an electronic funds withdrawal. In any of the\naforementioned cases, if the taxpayer can establish that the time of\nsubmission, adjusted for the taxpayer's time zone, was timely, the time\nof submission shall be based on the taxpayer's time zone.\n (6) "Tax" means any tax, fee, special assessment or other imposition\nadministered by the commissioner.\n (7) "Tax document" means any return, report or other document relating\nto a tax.\n (b) If a tax document is required or permitted to be filed with the\ndepartment electronically (whether directly, directly through a return\ntransmitter or through the internal revenue service), the tax document\nis submitted electronically on or before the due date for such document\n(including any extension of time), and the electronically filed tax\ndocument is rejected, then the commissioner may, by instruction, provide\nfor a reasonable period of time during which the tax document may be\ncorrected and re-submitted. If the corrected tax document is\nre-submitted on or before the expiration date of the extended time\nperiod, and such document is accepted by the department for processing,\nthen the re-submitted tax document shall be deemed to have been timely\nfiled even though the department receives it after the applicable due\ndate (including any extension of time).\n (c) (1) If a taxpayer has submitted an authorization for an electronic\nfunds withdrawal on or before the due date for payment (including any\nextension of time), and such authorization is rejected by the\ndepartment, then the commissioner may, by instruction, provide for a\nreasonable period of time, commencing from the date of rejection, for\nthe taxpayer to re-submit the authorization for the electronic funds\nwithdrawal. If the authorization for the electronic funds withdrawal is\nre-submitted on or before the expiration date of the extended time\nperiod, then the electronic funds withdrawal shall be deemed to have\nbeen timely paid even though the department receives it after the\napplicable due date (including any extension of time).\n (2) Any reasonable period of time provided for by the commissioner for\nre-submission of an authorization for an electronic funds withdrawal may\ndiffer from the reasonable time period, if any, provided for by the\ncommissioner with respect to the electronically filed tax document with\nwhich the taxpayer's electronic funds withdrawal is associated.\n (3) In lieu of re-submitting an authorization for an electronic funds\nwithdrawal, the commissioner may permit a taxpayer to instead pay by\nsubstitute means, as defined by instruction. Any such instruction shall\naddress the timeliness of payment by substitute means.\n (d) The provisions of this section shall not apply to taxpayers\nparticipating in the electronic funds transfer programs prescribed by\nsections nine and ten of this article.\n * NB There are 2 § 33's\n