(1) "Authorized tax document" means a tax document which the
commissioner has authorized to be filed electronically.
(2) "Electronic" means computer technology.
(3) "Software company" means a developer of tax software.
(4) "Tax" means any tax or other matter administered by the
commissioner pursuant to this chapter or any other provision of law.
(5) "Tax document" means a return, report or any other document
relating to a tax or other matter administered by the commissioner.
(6) "Tax return preparer" means any person who prepares for
compensation, or who employs or engages one or more persons to prepare
for compensation, any authorized tax document. For purposes of this
section, the term "tax return preparer" also includes a payroll service.
(7) "Tax software" means any computer software program intended for
tax return preparation purposes. For purposes of this section, the term
"tax software" includes, but is not limited to, an off-the-shelf
software program loaded onto a tax return preparer's or taxpayer's
computer, or an online tax preparation application.
(b) It shall be unlawful for a tax return preparer or a software
company to charge a separate fee for the electronic filing of authorized
tax documents. It shall also be unlawful for a software company to offer
a version of its tax software that charges a separate fee for the
electronic filing of authorized tax documents and one version of the
same tax software that does not.
(c) Any tax return preparer or software company violating this section
will be liable for a civil penalty of five hundred dollars for the first
violation and one thousand dollars for each succeeding violation. The
civil penalties imposed by this section shall be paid to the
commissioner upon notice and demand, and will be assessed, collected and
paid in the same manner as taxes under article twenty-seven of this
chapter.
* NB There are 2 ยง 34's
Structure New York Laws
Article 1 - Short Title; Definitions; Miscellaneous
4 - Exemption From Certain Excise and Sales Taxes Granted to the United Nations.
5 - Obtaining and Furnishing Taxpayer Identification Information.
6 - Filing of Warrants in the Department of State.
7 - Inapplicability of Certain Money Judgment Enforcement Procedures.
8 - Exemption From Taxes Granted to Remics.
9 - Electronic Funds Transfer by Certain Taxpayers Remitting Withholding Taxes.
11 - Certified Capital Companies.
12 - Internet; Advertising, Vendor Status, Nexus.
14-A - Imb Credit for Energy Taxes.
15 - Qeze Credit for Real Property Taxes.
16 - Qeze Tax Reduction Credit.
17 - Empire Zones Tax Benefits Report.
18 - Low-Income Housing Credit.
20 - Credit for Transportation Improvement Contributions.
21 - Brownfield Redevelopment Tax Credit.
21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned Property.
22 - Tax Credit for Remediated Brownfields.
23 - Environmental Remediation Insurance Credit.
24 - Empire State Film Production Credit.
24-A - Musical and Theatrical Production Credit.
24-B - Television Writers' and Directors' Fees and Salaries Credit.
24-C - New York City Musical and Theatrical Production Tax Credit.
25 - Disclosure of Certain Transactions and Related Information.
26 - Security Training Tax Credit.
27 - Suspension of Tax-Exempt Status of Terrorist Organizations.
28 - Empire State Commercial Production Credit.
28*2 - Biofuel Production Credit.
29 - Mandatory Electronic Filing and Payment.
30 - Bad Check or Failed Electronic Funds Withdrawal Fee.
31 - Excelsior Jobs Program Credit.
31*2 - Empire State Film Post Production Credit.
32 - Registration of Tax Return Preparers.
33 - Correction Periods for Electronic Tax Documents and Payments.
33*2 - Temporary Deferral of Certain Tax Credits.
34*2 - Temporary Deferral Payout Credits.
35 - Use of Electronic Means of Communication.
35*2 - Economic Transformation and Facility Redevelopment Program Tax Credit.
36 - Empire State Jobs Retention Program Credit.
37 - Alcoholic Beverage Production Credit.
38 - New York Innovation Hot Spot Program Tax Benefits.
38*2 - Minimum Wage Reimbursement Credit.
39 - Tax Benefits for Businesses Located in Tax-Free Ny Areas and Employees of Such Businesses.
39-A - Penalties for Fraud in the Start-Up Ny Program.
40 - The Tax-Free Ny Area Tax Elimination Credit.
41 - Limitation on Tax Credit Eligibility.
42 - Farm Workforce Retention Credit.
42-A - Farm Employer Overtime Credit.
43 - Life Sciences Research and Develpoment Tax Credit.
43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits.
44 - Employer-Provided Child Care Credit.
45 - Empire State Digital Gaming Media Production Credit.
46 - Restaurant Return-to-Work Tax Credit.
46-A - Additional Restaurant Return-to-Work Tax Credit.
47 - Covid-19 Capital Costs Tax Credit.
47*2 - Grade No. 6 Heating Oil Conversion Tax Credit.
47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.