Authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer for documents submitted to New York state and.
The bill amends the tax law to authorize the use of an electronic signature by a person granted a power of attorney by a taxpayer. This applies to documents submitted to the New York state department of taxation and finance and the New York city department of finance. The electronic signature must conform to the provisions of article three of the state technology law and, if practicable, align with federal internal revenue service standards. The use of an electronic signature has the same validity and effect as a signature affixed by hand. The bill takes effect 120 days after becoming law.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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