STATE OF NEW YORK
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442
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
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Introduced by Sens. HOYLMAN, SEPULVEDA -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
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 to the person liable to pay the same that, in like manner as a
6 judgment creditor, the department has certain rights to enforce the
7 warrant by levying upon real and personal property of the taxpayer. Such
8 statement shall be made in clear and concise language readily comprehen-
9 sible to the average reader and shall be set off from any other text or
10 notice. The commissioner shall provide such notice by registered or
11 certified mail to the person's last known address, unless the commis-
12 sioner cannot ascertain the person's last known address through reason-
13 able diligence.
14 § 2. This act shall take effect on the first of January next succeed-
15 ing the date upon which it shall have become a law and shall apply to
16 tax years commencing on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03507-01-9
