* § 29. Mandatory electronic filing and payment. (a) For purposes of\nthis section, the following terms have the specified meanings:\n (1) "Authorized tax document" means a tax document which the\ncommissioner has authorized to be filed electronically, provided however\nthat any return or report that includes one or more tax documents that\ncannot be filed electronically shall not be deemed to be an authorized\ntax document for purposes of this section.\n (2) "Electronic" means computer technology.\n (3) "Original tax document" means a tax document that is filed during\nthe calendar year for which that tax document is required or permitted\nto be filed.\n (4) "Tax" means any tax or other matter administered by the\ncommissioner pursuant to this chapter or any other provision of law.\n (5) "Tax document" means a return, report or any other document\nrelating to a tax or other matter administered by the commissioner.\n (6) "Tax return preparer" means any person who prepares for\ncompensation, or who employs or engages one or more persons to prepare\nfor compensation, any authorized tax document. For purposes of this\nsection, the term "tax return preparer" also includes a payroll service.\n (7) "Tax software" means any computer software program intended for\ntax return preparation purposes. For purposes of this section, the term\n"tax software" includes, but is not limited to, an off-the-shelf\nsoftware program loaded onto a tax return preparer's or taxpayer's\ncomputer, an online tax preparation application, or a tax preparation\napplication hosted by the department.\n (b) (1) If a tax return preparer prepared more than one hundred\noriginal tax documents during any calendar year beginning on or after\nJanuary first, two thousand seven, and if, in any succeeding calendar\nyear that tax return preparer prepares one or more authorized tax\ndocuments using tax software, then, for that succeeding calendar year\nand for each subsequent calendar year thereafter, all authorized tax\ndocuments prepared by that tax return preparer must be filed\nelectronically, in accordance with instructions prescribed by the\ncommissioner.\n (2) If a tax return preparer prepared authorized tax documents for\nmore than ten different taxpayers during any calendar year beginning on\nor after January first, two thousand twelve, and if in any succeeding\ncalendar year that tax return preparer prepares one or more authorized\ntax documents using tax software, then, for such succeeding calendar\nyear and for each subsequent calendar year thereafter, all authorized\ntax documents prepared by that tax return preparer must be filed\nelectronically, in accordance with instructions prescribed by the\ncommissioner.\n (c) If a taxpayer does not utilize a tax return preparer to prepare an\nauthorized tax document, but instead prepares that document itself using\ntax software, then all authorized tax documents prepared by the taxpayer\nusing tax software must be filed electronically, in accordance with\ninstructions prescribed by the commissioner.\n (d) The commissioner may require tax liability or other amount due\nshown on, or required to be paid with, an authorized tax document\nrequired to be filed electronically pursuant to subdivision (b) or (c)\nof this section to be paid by the taxpayer electronically, in accordance\nwith instructions prescribed by the commissioner.\n (e) Failure to electronically file or electronically pay. (1) If a tax\nreturn preparer is required to file authorized tax documents\nelectronically pursuant to subdivision (b) of this section, and that\npreparer fails to file one or more of those documents electronically,\nthen that preparer will be subject to a penalty of fifty dollars for\neach failure to electronically file an authorized tax document, unless\nit is shown that the failure is due to reasonable cause and not due to\nwillful neglect.\n (2) If a taxpayer is required to electronically file any authorized\ntax document
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