State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-k

§  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.

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-k

§  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-k

§  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.