(a) the date the internet transaction was completed and sent by the
taxpayer;
(b) the amount paid;
(c) a unique confirmation number; and
(d) a notice advising the taxpayer to print out and retain the
confirmation page as his or her receipt.
3. Payments received via the internet shall be considered received by
the appropriate officer and paid by the taxpayer at the time the
internet transaction is completed and sent by the taxpayer.
4. The underlying debt, lien, obligation, bill, account or other
amount owed to the local government for which payment by internet is
accepted by the local government shall not be expunged, cancelled,
released, discharged or satisfied, and any receipt or other evidence of
payment shall be deemed conditional, until the local government has
received final and unconditional payment of the full amount due.
5. The governing board, in enacting a local law, ordinance or
resolution pursuant to this section, shall designate which of its
officers, charged with the duty of collecting or receiving moneys on
behalf of the local government, shall be authorized to accept such
payments via the internet.
6. The state comptroller shall issue such guidelines as he or she
deems appropriate governing the use of third-party vendors for this
purpose. Any local government contracting with a third-party vendor for
this purpose shall follow the guidelines issued by the state
comptroller.
Structure New York Laws
Article 2 - General Municipal Finances
3-A - Rate of Interest on Judgments and Accrued Claims Against Municipal Corporations.
3-B - Limitation on Real Estate Tax in New York City.
3-C - Limit Upon Real Property Tax Levies by Local Governments.
4 - Investigation of Expenditures of Towns and Villages.
5-A - Electronic or Wire Transfers.
6-E - Contingency and Tax Stabilization Reserve Fund for Municipal Corporations.
6-F - Snow and Ice Removal and Road Repair Reserve Funds for Municipal Corporations.
6-G - Capital Reserve Funds for Fire Districts.
6-I - Airport Development and Amortization Funds.
6-J - Workmen's Compensation Reserve Fund.
6-K - Electric Utility Depreciation Reserve Funds.
6-L - Mandatory Reserve Fund for Municipal Corporations, Fire Districts and School Districts.
6-M - Unemployment Insurance Payment Reserve Fund.
6-O - Solid Waste Management Facility Reserve Funds.
6-P - Employee Benefit Accrued Liability Reserve Fund.
6-Q - Intermunicipal Agreement for a Joint Capital Reserve Fund in the County of Tompkins.
6-R - Retirement Contribution Reserve Funds
6-S - Community Preservation Funds.
6-T - Charitable Gifts Reserve Fund.
6-U - Charitable Gifts Reserve Fund.
6-V - Asset Forfeiture Escrow Fund.
7 - Payment of Municipal Bonds.
8 - Application of Revenues of a Public Improvement or Part Thereof, or Service.
9 - Use of Tax Moneys Raised Outside Constitutional Tax Limit.
10 - Deposits of Public Money; Security.
12 - Deposits of Public Authorities, Public Benefit Corporations and Other Corporations.
20 - Special Population Census: Population Data.
21 - Cancellation of Unpaid Checks or Drafts.
22 - Claims Against Fire Insurance Proceeds; Procedure.
23 - Flexible Benefits Program.