§ 171-k. Electronic signature. If any return or report relating to a
tax, fee or other imposition administered by the commissioner is
authorized by the commissioner to be filed electronically, then such
return or report shall be signed electronically consistent with the
provisions of article three of the state technology law; provided,
however, that if the commissioner determines that electronic signatures
that are used by the federal internal revenue service in tax
administration are not consistent with the provisions of article three
of the state technology law, then the commissioner, after conferring
with the office of information technology services, may prescribe the
manner and form of electronic signature on any such return or report.
Such electronic signature shall conform, to the extent practicable, with
electronic signatures that are used by the federal internal revenue
service. The use of such an electronic signature shall have the same
validity and effect as the use of a signature affixed by hand.