Power of Attorney forms do not require notarization under any circumstances

Adopted Rules: Closed to Comments

Effective Date: 
Sunday, September 17, 2017
Agency:
Download Copy of Adopted Rule (.pdf): 

Statement of Basis and Purpose of Proposed Rules

·         Eliminate the requirement to notarize Power of Attorney forms,

·         Require that Power of Attorney forms must be affirmatively revoked by filing a specific revocation, and

Permit filing of Power of Attorney forms in the office location the Department may designate.

These  amendments will allow the Department of Finance to continue partnering with the New York State Department of Taxation and Finance to provide the public with a joint Power of Attorney Form.  Historically the Department of Finance has accepted the joint form issued by the State Tax Department.  However, the joint form has recently been modified by the State Tax Department, and is no longer notarized.  These amendments enable the Department of Finance to accept the new form as modified. These amendments also make it easier for taxpayers to grant Powers of Attorney.