New York Consolidated Laws, Tax Law - TAX § 171-aa. E-file authorizations collected by tax return preparers

(1) “E-file authorization” is a record collected by a tax return preparer.

(2) “Electronic signature” has the definition set forth in the electronic signatures and records act of the state technology law.

(3) “Electronic means” is use of computer technology.

(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 tax document.  For purposes of this section, the term “tax return preparer” also includes a payroll service.