New York Laws
Article 1 - Short Title; Definitions; Miscellaneous
33 - Correction Periods for Electronic Tax Documents and Payments.

(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

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