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This entry was published on 2020-08-28
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SECTION 171-AA
E-file authorizations collected by tax return preparers
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 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.