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New York Tax Law Section 171-k - Electronic Signature.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 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  for  technology, 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 There are 2 § 171-k's

Last modified: September 7, 2006