N.Y. Tax Law § 171-K — Electronic signature

* § 171-k. Electronic signature. If any return or report relating to a\ntax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\nprovisions of article three of the state technology law; provided,\nhowever, that if the commissioner determines that electronic signatures\nthat are used by the federal internal revenue service in tax\nadministration are not consistent with the provisions of article three\nof the state technology law, then the commissioner, after conferring\nwith the office of information technology services, may prescribe the\nmanner and form of electronic signature on any such return or report.\nSuch electronic signature shall conform, to the extent practicable, with\nelectronic signatures that are used by the federal internal revenue\nservice. The use of such an electronic signature shall have the same\nvalidity and effect as the use of a signature affixed by hand.\n * NB Effective until July 1, 2027\n * § 171-k. Electronic signature. (1) If any return or report relating\nto a tax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\nprovisions of article three of the state technology law; provided,\nhowever, that if the commissioner determines that electronic signatures\nthat are used by the federal internal revenue service in tax\nadministration are not consistent with the provisions of article three\nof the state technology law, then the commissioner, after conferring\nwith the office of information technology services, may prescribe the\nmanner and form of electronic signature on any such return or report.\nSuch electronic signature shall conform, to the extent practicable, with\nelectronic signatures that are used by the federal internal revenue\nservice. The use of such an electronic signature shall have the same\nvalidity and effect as the use of a signature affixed by hand.\n (2) The commissioner shall develop procedures for the use or\nacceptance of signatures in digital or other electronic form on any\ndeclaration, statement, or other document utilized by the department.\nSuch electronic signature procedures shall conform, to the extent\npracticable, with electronic signature procedures that are used by the\nfederal internal revenue service.\n (3) Any person authorized pursuant to a valid power of attorney form\nadministered by the department or the New York city department of\nfinance to act on behalf of a taxpayer, may electronically sign any\ndeclaration, statement, or other document required to be signed by such\ndepartment or departments pursuant to and consistent with the electronic\nsignature procedures set forth in this section. The use of such an\nelectronic signature shall have the same validity and effect as the use\nof a signature affixed by hand.\n * NB Effective July 1, 2027\n