N.Y. Tax Law Section 171-AA
E-file authorizations collected by tax return preparers

(a)

For purposes of this section, the following terms have the following meanings:

(1)

“E-file authorization” is a record collected by a tax return preparer.

(2)

“Electronic signature” has the definition set forth in the electronic signatures and records act of the state technology law.

(3)

“Electronic means” is use of computer technology.

(4)

“Tax” means any tax or other matter administered by the commissioner pursuant to this chapter or any other provision of law.

(5)

“Tax document” means a return, report or any other document relating to a tax or other matter administered by the commissioner.

(6)

“Tax return preparer” means any person who prepares for compensation, or who employs or engages one or more persons to prepare for compensation, any tax document. For purposes of this section, the term “tax return preparer” also includes a payroll service.

(b)

If a tax document is authorized by the commissioner to be filed electronically, then any associated e-file authorization prescribed by the commissioner may be signed using an electronic signature compliant with any instructions prescribed by the commissioner.

(c)

An e-file authorization signed electronically in the manner set forth in subsection (b) of this section shall have the same force and effect as a handwritten signature and may be provided to a tax preparer by electronic means.

Source: Section 171-AA — E-file authorizations collected by tax return preparers, https://www.­nysenate.­gov/legislation/laws/TAX/171-AA (updated Aug. 28, 2020; accessed May 4, 2024).

170
Department of taxation and finance 171
Powers and duties of commissioner of taxation and finance 171‑A
Deposit and disposition of revenue 171‑A*2
Statewide wage reporting system 171‑AA
E-file authorizations collected by tax return preparers 171‑B
Verification of income 171‑C
Certain overpayments credited against past-due support 171‑D
Certain overpayments credited against defaulted governmental education loans 171‑E
Certain overpayments credited against national defense/national direct, health professions or nursing student loans 171‑F
Certain overpayments credited against outstanding debts owed to a state agency 171‑G
Provision of income information 171‑H
State directory of new hires 171‑I
Enforcement of child support and combined child and spousal support arrears 171‑J
Verification of payroll records 171‑K
Electronic signature 171‑L
Certain overpayments credited against outstanding tax debt owed to the city of New York 171‑M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York 171‑N
Certain overpayments credited against outstanding tax debts owed to other states 171‑P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state... 171‑R
Brownfield credit report 171‑T
Reciprocal offset agreements with the United States or other states 171‑U
Verification of income eligibility for basic STAR exemption 171‑V
Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses 171‑W
State support for the local enforcement of past-due property taxes 171‑Z
Information sharing with the comptroller regarding unclaimed funds 172
Official seal 173
Review by commissioner 173‑A
Hearing rights upon notice and demand 174
Oaths, acknowledgments, subpoenas and commissions to take testimony 174‑A
Duration of warrant liens on real property 174‑B
Limitation on the time to collect tax liabilities 174‑C
Service of income execution without filing a warrant 175
Manner of execution of instruments by the commissioner 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes 177
Construction 179
Definitions 180
Independent analysis
Green check means up to date. Up to date

Accessed:
May 4, 2024

Last modified:
Aug. 28, 2020

§ 171-AA’s source at nysenate​.gov

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