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