STATE OF NEW YORK
________________________________________________________________________
10674
IN ASSEMBLY
June 12, 2016
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Gottfried)
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to requiring written notice of
the collection of a tax levy to be provided by registered or certified
mail
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 3016 of the tax law, as added by chapter 770 of the
2 laws of 1992, is amended to read as follows:
3 § 3016. Notice to person liable to pay tax. Before the commissioner
4 collects any tax by levy, the commissioner shall give prominent written
5 notice by registered or certified mail to the last known address of the
6 person liable to pay the same that, in like manner as a judgment credi-
7 tor, the department has certain rights to enforce the warrant by levying
8 upon real and personal property of the taxpayer. Such statement shall be
9 made in clear and concise language readily comprehensible to the average
10 reader and shall be set off from any other text or notice.
11 § 2. This act shall take effect on the first of January next succeed-
12 ing the date upon which it shall have become a law and shall apply to
13 tax years commencing on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14980-03-6
