2016 New York Laws
TAX - Tax
Article 8 - (Tax) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-K - Electronic signature.

  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.