34 – Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services.

* §  34.  Tax  return  preparers  and software companies not to charge
separately for New York  e-file  services.  (a)  For  purposes  of  this
section, the following terms have the specified meanings:
  (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 § 34's