N.Y. Tax Law Section 33
Correction periods for electronic tax documents and payments

(a)

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

(1)

“Electronic funds withdrawal” means the process by which the department, with a taxpayer’s permission, originates an electronic order from its bank to the taxpayer’s bank to withdraw funds from the taxpayer’s bank account so that the taxpayer may pay a tax liability associated with a tax document.

(2)

“Electronic postmark” means a record of the date and time (in a particular time zone) that an authorized electronic transmitter receives the transmission of a taxpayer’s electronically filed tax document on its host system.

(3)

“Electronic transmitter” means a person or entity that is authorized to submit electronic tax documents directly to the department or directly to the internal revenue service for forwarding to the department.

(4)

“Reject” or “rejected” means that an electronically filed tax document or an authorization for an electronic funds withdrawal is not accepted for processing.

(5)

“Submit” or “submitted” means the date of the electronic postmark assigned by an electronic transmitter to an electronically filed tax document or authorization for an electronic funds withdrawal. However, if an electronic transmitter does not assign an electronic postmark, then an electronically filed tax document or authorization for an electronic funds withdrawal shall be deemed submitted on the earlier of the date the internal revenue service receives the electronically filed tax document or authorization for an electronic funds withdrawal, or the date the department receives the electronically filed tax document or authorization for an electronic funds withdrawal. In any of the aforementioned cases, if the taxpayer can establish that the time of submission, adjusted for the taxpayer’s time zone, was timely, the time of submission shall be based on the taxpayer’s time zone.

(6)

“Tax” means any tax, fee, special assessment or other imposition administered by the commissioner.

(7)

“Tax document” means any return, report or other document relating to a tax.

(b)

If a tax document is required or permitted to be filed with the department electronically (whether directly, directly through a return transmitter or through the internal revenue service), the tax document is submitted electronically on or before the due date for such document (including any extension of time), and the electronically filed tax document is rejected, then the commissioner may, by instruction, provide for a reasonable period of time during which the tax document may be corrected and re-submitted. If the corrected tax document is re-submitted on or before the expiration date of the extended time period, and such document is accepted by the department for processing, then the re-submitted tax document shall be deemed to have been timely filed even though the department receives it after the applicable due date (including any extension of time).

(c)

(1) If a taxpayer has submitted an authorization for an electronic funds withdrawal on or before the due date for payment (including any extension of time), and such authorization is rejected by the department, then the commissioner may, by instruction, provide for a reasonable period of time, commencing from the date of rejection, for the taxpayer to re-submit the authorization for the electronic funds withdrawal. If the authorization for the electronic funds withdrawal is re-submitted on or before the expiration date of the extended time period, then the electronic funds withdrawal shall be deemed to have been timely paid even though the department receives it after the applicable due date (including any extension of time).

(2)

Any reasonable period of time provided for by the commissioner for re-submission of an authorization for an electronic funds withdrawal may differ from the reasonable time period, if any, provided for by the commissioner with respect to the electronically filed tax document with which the taxpayer’s electronic funds withdrawal is associated.

(3)

In lieu of re-submitting an authorization for an electronic funds withdrawal, the commissioner may permit a taxpayer to instead pay by substitute means, as defined by instruction. Any such instruction shall address the timeliness of payment by substitute means.

(d)

The provisions of this section shall not apply to taxpayers participating in the electronic funds transfer programs prescribed by sections nine and ten of this article. * NB There are 2 § 33’s

Source: Section 33 — Correction periods for electronic tax documents and payments, https://www.­nysenate.­gov/legislation/laws/TAX/33 (updated Sep. 22, 2014; accessed May 4, 2024).

1
Short title 2
Definitions 3
Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce 4
Exemption from certain excise and sales taxes granted to the United Nations 5
Obtaining and furnishing taxpayer identification information 5‑A
Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors 6
Filing of warrants in the department of state 7
Inapplicability of certain money judgment enforcement procedures 8
Exemption from taxes granted to REMICs 9
Electronic funds transfer by certain taxpayers remitting withholding taxes 10
Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo... 11
Certified capital companies 12
Internet 13
Exemption from taxation for victims or targets of Nazi persecution 14
Empire zones program 14‑A
IMB credit for energy taxes 15
QEZE credit for real property taxes 16
QEZE tax reduction credit 17
Empire zones tax benefits report 18
Low-income housing credit 19
Green building credit 20
Credit for transportation improvement contributions 21
Brownfield redevelopment tax credit 21*2
Disclosure of taxpayer information in cases involving abandoned property 22
Tax credit for remediated brownfields 23
Environmental remediation insurance credit 24
Empire state film production credit 24‑A
Musical and theatrical production credit 24‑B
Television writers’ and directors’ fees and salaries credit 24‑C
New York city musical and theatrical production tax credit 25
Disclosure of certain transactions and related information 26
Security training tax credit 27
Suspension of tax-exempt status of terrorist organizations 28
Empire state commercial production credit 28*2
Biofuel production credit 29
Mandatory electronic filing and payment 30
Bad check or failed electronic funds withdrawal fee 31
Excelsior jobs program credit 31*2
Empire state film post production credit 32
Registration of tax return preparers 33
Correction periods for electronic tax documents and payments 33*2
Temporary deferral of certain tax credits 34
Tax return preparers and software companies not to charge separately for New York e-file services 34*2
Temporary deferral payout credits 35
Use of electronic means of communication 35*2
Economic transformation and facility redevelopment program tax credit 36
Empire state jobs retention program credit 37
Alcoholic beverage production credit 38
New York innovation hot spot program tax benefits 38*2
Minimum wage reimbursement credit 39
Tax benefits for businesses located in tax-free NY areas and employees of such businesses 39‑A
Penalties for fraud in the START-UP NY program 40
The tax-free NY area tax elimination credit 41
Limitations on tax credit eligibility 42
Farm workforce retention credit 42‑A
Farm employer overtime credit 43
Life sciences research and development tax credit 43*2
Single member limited liability companies and eligibility for tax credits 44
Employer-provided child care credit 45
Empire state digital gaming media production credit 46
Restaurant return-to-work tax credit 46‑A
Additional restaurant return-to-work tax credit 47
COVID-19 capital costs tax credit 47*2
Grade no 47*3
Suspension of certain taxes on motor fuel and Diesel motor fuel 48
Child care creation and expansion tax credit 49
Newspaper and broadcast media jobs tax credit 49*2
Commercial security tax credit
Green check means up to date. Up to date

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 33’s source at nysenate​.gov

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