Allows electronic signatures for documents submitted to New York state and city tax departments by persons with taxpayer power of attorney.
This bill amends the tax law to authorize the use of electronic signatures by individuals granted a power of attorney by a taxpayer for documents submitted to the New York state department of taxation and finance and the New York city department of finance. The electronic signature is to be used in accordance with the provisions of article three of the state technology law and has the same validity and effect as a signature affixed by hand.
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- Critical Issues
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