2012 New York Consolidated Laws
TAX - Tax
Article 1 - (1 - 37) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
33 - Correction periods for electronic tax documents and payments.

 
    * §  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