N.Y. Tax Law § 171-k: Electronic signature

* § 171-k. Electronic signature. If any return or report relating to a

tax, fee or other imposition administered by the commissioner is

authorized by the commissioner to be filed electronically, then such

return or report shall be signed electronically consistent with the

provisions of article three of the state technology law; provided,

however, that if the commissioner determines that electronic signatures

that are used by the federal internal revenue service in tax

administration are not consistent with the provisions of article three

of the state technology law, then the commissioner, after conferring

with the office of information technology services, may prescribe the

manner and form of electronic signature on any such return or report.

Such electronic signature shall conform, to the extent practicable, with

electronic signatures that are used by the federal internal revenue

service. The use of such an electronic signature shall have the same

validity and effect as the use of a signature affixed by hand.

* NB Effective until July 1, 2027

* § 171-k. Electronic signature. (1) If any return or report relating

to a tax, fee or other imposition administered by the commissioner is

authorized by the commissioner to be filed electronically, then such

return or report shall be signed electronically consistent with the

provisions of article three of the state technology law; provided,

however, that if the commissioner determines that electronic signatures

that are used by the federal internal revenue service in tax

administration are not consistent with the provisions of article three

of the state technology law, then the commissioner, after conferring

with the office of information technology services, may prescribe the

manner and form of electronic signature on any such return or report.

Such electronic signature shall conform, to the extent practicable, with

electronic signatures that are used by the federal internal revenue

service. The use of such an electronic signature shall have the same

validity and effect as the use of a signature affixed by hand.

(2) The commissioner shall develop procedures for the use or

acceptance of signatures in digital or other electronic form on any

declaration, statement, or other document utilized by the department.

Such electronic signature procedures shall conform, to the extent

practicable, with electronic signature procedures that are used by the

federal internal revenue service.

(3) Any person authorized pursuant to a valid power of attorney form

administered by the department or the New York city department of

finance to act on behalf of a taxpayer, may electronically sign any

declaration, statement, or other document required to be signed by such

department or departments pursuant to and consistent with the electronic

signature procedures set forth in this section. The use of such an

electronic signature shall have the same validity and effect as the use

of a signature affixed by hand.

* NB Effective July 1, 2027