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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 1
Short Title; Definitions; Miscellaneous
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SECTION 34*2
Temporary deferral payout credits
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SECTION 35*2
Economic transformation and facility redevelopment program tax credit
This entry was published on 2014-09-22
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SECTION 35
Use of electronic means of communication
Tax (TAX) CHAPTER 60, ARTICLE 1
* § 35. Use of electronic means of communication. Notwithstanding any
other provision of New York state law, where the department has obtained
authorization of an online services account holder, in such form as may
be prescribed by the commissioner, the department may use electronic
means of communication to furnish any document it is required to mail
per law or regulation. If the department furnishes such document in
accordance with this section, department records of such transaction
shall constitute appropriate and sufficient proof of delivery thereof
and be admissible in any action or proceeding.

* NB There are 2 § 35's