§ 34 — Tax return preparers and software companies not to charge separately for New York e-file services

New York § 34

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

Text

* § 34. Tax return preparers and software companies not to charge\nseparately for New York e-file services. (a) For purposes of this\nsection, the following terms have the specified meanings:\n (1) "Authorized tax document" means a tax document which the\ncommissioner has authorized to be filed electronically.\n (2) "Electronic" means computer technology.\n (3) "Software company" means a developer of tax software.\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 authorized tax document. For purposes of this\nsection, the term "tax return preparer" also includes a payroll service.\n (7) "Tax software" means any computer software program intended for\ntax return preparation purposes. For purposes of this section, the term\n"tax software" includes, but is not limited to, an off-the-shelf\nsoftware program loaded onto a tax return preparer's or taxpayer's\ncomputer, or an online tax preparation application.\n (b) It shall be unlawful for a tax return preparer or a software\ncompany to charge a separate fee for the electronic filing of authorized\ntax documents. It shall also be unlawful for a software company to offer\na version of its tax software that charges a separate fee for the\nelectronic filing of authorized tax documents and one version of the\nsame tax software that does not.\n (c) Any tax return preparer or software company violating this section\nwill be liable for a civil penalty of five hundred dollars for the first\nviolation and one thousand dollars for each succeeding violation. The\ncivil penalties imposed by this section shall be paid to the\ncommissioner upon notice and demand, and will be assessed, collected and\npaid in the same manner as taxes under article twenty-seven of this\nchapter.\n * NB There are 2 § 34's\n