2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 33 - Correction Periods for Electronic Tax Documents and Payments.

* §  33. Correction periods for electronic tax documents and payments.
(a) For purposes of this section, the following terms have the specified
meanings:
(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