Section 171-K. Electronic signature

If any return or report relating to a
  tax, fee  or  other  imposition  administered  by  the  commissioner  is
  authorized  by  the  commissioner  to be filed electronically, then such
  return or report shall be  signed  electronically  consistent  with  the
  provisions  of  article  three  of  the  state technology law; provided,
  however, that if the commissioner determines that electronic  signatures
  that   are   used  by  the  federal  internal  revenue  service  in  tax
  administration are not consistent with the provisions of  article  three
  of  the  state  technology  law, then the commissioner, after conferring
  with the office for technology, may prescribe the  manner  and  form  of
  electronic  signature  on  any  such  return  or report. Such electronic
  signature shall conform, to  the  extent  practicable,  with  electronic
  signatures  that  are  used by the federal internal revenue service. The
  use of such an electronic signature shall have  the  same  validity  and
  effect as the use of a signature affixed by hand.