N.Y. Tax Law § 33: Correction periods for electronic tax documents and payments

* § 33. Correction periods for electronic tax documents and payments.

(a) For purposes of this section, the following terms have the specified

meanings:

(1) "Electronic funds withdrawal" means the process by which the

department, with a taxpayer's permission, originates an electronic order

from its bank to the taxpayer's bank to withdraw funds from the

taxpayer's bank account so that the taxpayer may pay a tax liability

associated with a tax document.

(2) "Electronic postmark" means a record of the date and time (in a

particular time zone) that an authorized electronic transmitter receives

the transmission of a taxpayer's electronically filed tax document on

its host system.

(3) "Electronic transmitter" means a person or entity that is

authorized to submit electronic tax documents directly to the department

or directly to the internal revenue service for forwarding to the

department.

(4) "Reject" or "rejected" means that an electronically filed tax

document or an authorization for an electronic funds withdrawal is not

accepted for processing.

(5) "Submit" or "submitted" means the date of the electronic postmark

assigned by an electronic transmitter to an electronically filed tax

document or authorization for an electronic funds withdrawal. However,

if an electronic transmitter does not assign an electronic postmark,

then an electronically filed tax document or authorization for an

electronic funds withdrawal shall be deemed submitted on the earlier of

the date the internal revenue service receives the electronically filed

tax document or authorization for an electronic funds withdrawal, or the

date the department receives the electronically filed tax document or

authorization for an electronic funds withdrawal. In any of the

aforementioned cases, if the taxpayer can establish that the time of

submission, adjusted for the taxpayer's time zone, was timely, the time

of submission shall be based on the taxpayer's time zone.

(6) "Tax" means any tax, fee, special assessment or other imposition

administered by the commissioner.

(7) "Tax document" means any return, report or other document relating

to a tax.

(b) If a tax document is required or permitted to be filed with the

department electronically (whether directly, directly through a return

transmitter or through the internal revenue service), the tax document

is submitted electronically on or before the due date for such document

(including any extension of time), and the electronically filed tax

document is rejected, then the commissioner may, by instruction, provide

for a reasonable period of time during which the tax document may be

corrected and re-submitted. If the corrected tax document is

re-submitted on or before the expiration date of the extended time

period, and such document is accepted by the department for processing,

then the re-submitted tax document shall be deemed to have been timely

filed even though the department receives it after the applicable due

date (including any extension of time).

(c) (1) If a taxpayer has submitted an authorization for an electronic

funds withdrawal on or before the due date for payment (including any

extension of time), and such authorization is rejected by the

department, then the commissioner may, by instruction, provide for a

reasonable period of time, commencing from the date of rejection, for

the taxpayer to re-submit the authorization for the electronic funds

withdrawal. If the authorization for the electronic funds withdrawal is

re-submitted on or before the expiration date of the extended time

period, then the electronic funds withdrawal shall be deemed to have

been timely paid even though the department receives it after the

applicable due date (including any extension of time).

(2) Any reasonable period of time provided for by the commissioner for

re-submission of an authorization for an electronic funds withdrawal may

differ from the reasonable time period, if any, provided for by the

commissioner with respect to the electronically filed tax document with

which the taxpayer's electronic funds withdrawal is associated.

(3) In lieu of re-submitting an authorization for an electronic funds

withdrawal, the commissioner may permit a taxpayer to instead pay by

substitute means, as defined by instruction. Any such instruction shall

address the timeliness of payment by substitute means.

(d) The provisions of this section shall not apply to taxpayers

participating in the electronic funds transfer programs prescribed by

sections nine and ten of this article.

* NB There are 2 § 33's