N.Y. GMU Law § 5-B — New York Code / Act GMU / Article 2 / Section 5-B
Collection of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts via the internet
Status: in_force

§ 5-b. Collection of fines, civil penalties, rent, rates, taxes, fees,\ncharges and other amounts via the internet. 1. The governing board of\nany local government, as that term is defined in section ten of this\narticle, may, by local law, ordinance or resolution, determine that it\nis in the public interest and authorize such local government to provide\nfor the acceptance of penalties, rents, rates, taxes, fees, charges,\nrevenue, financial obligations or other amounts, including penalties,\nspecial assessments or interest via a municipal internet website or the\nwebsite of a third-party vendor that has contracted with the local\ngovernment to receive such payments on its behalf. Submission via the\ninternet may not, however, be required as the sole method for the\ncollection of fines, civil penalties, rent, rates, taxes, fees, charges\nand other amounts. Such payments shall be accepted via the internet in a\nmanner and condition defined by such local government. Any method used\nto receive internet payments shall comply with article three of the\nstate technology law and any rules and regulations promulgated and\nguidelines developed thereunder and, at a minimum must (a) authenticate\nthe identity of the sender; and (b) ensure the security of the\ninformation transmitted.\n  2. Any local government authorizing the payment of taxes via the\ninternet shall provide or direct its vendor to provide a confirmation\npage to the taxpayer following the completion of the internet\ntransaction. Such confirmation page shall include, at least, the\nfollowing:\n  (a) the date the internet transaction was completed and sent by the\ntaxpayer;\n  (b) the amount paid;\n  (c) a unique confirmation number; and\n  (d) a notice advising the taxpayer to print out and retain the\nconfirmation page as his or her receipt.\n  3. Payments received via the internet shall be considered received by\nthe appropriate officer and paid by the taxpayer at the time the\ninternet transaction is completed and sent by the taxpayer.\n  4. The underlying debt, lien, obligation, bill, account or other\namount owed to the local government for which payment by internet is\naccepted by the local government shall not be expunged, cancelled,\nreleased, discharged or satisfied, and any receipt or other evidence of\npayment shall be deemed conditional, until the local government has\nreceived final and unconditional payment of the full amount due.\n  5. The governing board, in enacting a local law, ordinance or\nresolution pursuant to this section, shall designate which of its\nofficers, charged with the duty of collecting or receiving moneys on\nbehalf of the local government, shall be authorized to accept such\npayments via the internet.\n  6. The state comptroller shall issue such guidelines as he or she\ndeems appropriate governing the use of third-party vendors for this\npurpose.  Any local government contracting with a third-party vendor for\nthis purpose shall follow the guidelines issued by the state\ncomptroller.\n