Statute · New York Tax Law
N.Y. Tax Law § 171-k — Electronic signature
N.Y. Tax Law § 171-k
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
* § 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…
Citator
N.Y. Tax Law § 171-k — Electronic signature is in force in the current edition of the Code, and nothing recorded condemns it.
* § 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 of information technology services, 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 Effective until July 1, 2027
* § 171-k. Electronic signature. (1) 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 of information technology services, 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.
(2) The commissioner shall develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department. Such electronic signature procedures shall conform, to the extent practicable, with electronic signature procedures that are used by the federal internal revenue service.
(3) Any person authorized pursuant to a valid power of attorney form administered by the department or the New York city department of finance to act on behalf of a taxpayer, may electronically sign any declaration, statement, or other document required to be signed by such department or departments pursuant to and consistent with the electronic signature procedures set forth in this section. The use of such an electronic signature shall have the same validity and effect as the use of a signature affixed by hand.
* NB Effective July 1, 2027