N.Y. Tax Law § 171-aa: E-file authorizations collected by tax return preparers

§ 171-aa. E-file authorizations collected by tax return preparers. (a)

For purposes of this section, the following terms have the following

meanings:

(1) "E-file authorization" is a record collected by a tax return

preparer.

(2) "Electronic signature" has the definition set forth in the

electronic signatures and records act of the state technology law.

(3) "Electronic means" is use of computer technology.

(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 tax document. For purposes of this section, the

term "tax return preparer" also includes a payroll service.

(b) If a tax document is authorized by the commissioner to be filed

electronically, then any associated e-file authorization prescribed by

the commissioner may be signed using an electronic signature compliant

with any instructions prescribed by the commissioner.

(c) An e-file authorization signed electronically in the manner set

forth in subsection (b) of this section shall have the same force and

effect as a handwritten signature and may be provided to a tax preparer

by electronic means.