| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jun 17, 2016 |
committed to rules |
| Jun 06, 2016 |
amended on third reading 7303a |
| May 09, 2016 |
advanced to third reading |
| May 05, 2016 |
2nd report cal. |
| May 04, 2016 |
1st report cal.710 |
| Apr 13, 2016 |
referred to investigations and government operations |
Senate Bill S7303A
2015-2016 Legislative Session
Sponsored By
(D, WF) 47th Senate District
Archive: Last Bill Status - In Senate Committee Rules Committee
Actions
Votes
Bill Amendments
2015-S7303 - Details
2015-S7303 - Sponsor Memo
BILL NUMBER: S7303
TITLE OF BILL :
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
PURPOSE OR GENERAL IDEA OF BILL :
This bill requires that a person liable to pay any tax by levy must be
given written notice prior to collection by the commissioner by
registered or certified mail.
SUMMARY OF SPECIFIC PROVISIONS :
Section 1 establishes the act as amending section 3026 of the tax law,
as added by chapter 700 of the laws of 1992, and sets forth the
language by which the tax law is amended.
Section 2 sets forth the effective date.
JUSTIFICATION :
Prior to collecting any tax by levy, the commissioner is required to
provide prominent written notice to the individual liable for that
2015-S7303 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
7303
I N S E N A T E
April 13, 2016
___________
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment 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:
Section 1. Section 3016 of the tax law, as added by chapter 770 of the
laws of 1992, is amended to read as follows:
S 3016. Notice to person liable to pay tax. Before the commissioner
collects any tax by levy, the commissioner shall give prominent written
notice BY REGISTERED OR CERTIFIED MAIL to the person liable to pay the
same that, in like manner as a judgment creditor, the department has
certain rights to enforce the warrant by levying upon real and personal
property of the taxpayer. Such statement shall be made in clear and
concise language readily comprehensible to the average reader and shall
be set off from any other text or notice.
S 2. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and shall apply to
tax years commencing on or after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14980-01-6
2015-S7303A (ACTIVE) - Details
2015-S7303A (ACTIVE) - Sponsor Memo
BILL NUMBER: S7303A
TITLE OF BILL : 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
PURPOSE OR GENERAL IDEA OF BILL :
This bill requires that a person liable to pay any tax by levy must be
given written notice prior to collection by the commissioner by
registered or certified mail.
SUMMARY OF SPECIFIC PROVISIONS :
Section 1 establishes the act as amending section 3026 of the tax law,
as added by chapter 700 of the laws of 1992, and sets forth the
language by which the tax law is amended.
Section 2 sets forth the effective date.
JUSTIFICATION :
Prior to collecting any tax by levy, the commissioner is required to
provide prominent written notice to the individual liable for that
tax. However, because that notice may be provided by regular mail
there may be no documentation to reflect whether it was received.
2015-S7303A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
7303--A
Cal. No. 710
I N S E N A T E
April 13, 2016
___________
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- reported favorably from said committee, ordered to
first and second report, ordered to a third reading, amended and
ordered reprinted, retaining its place in the order of third reading
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:
Section 1. Section 3016 of the tax law, as added by chapter 770 of the
laws of 1992, is amended to read as follows:
S 3016. Notice to person liable to pay tax. Before the commissioner
collects any tax by levy, the commissioner shall give prominent written
notice BY REGISTERED OR CERTIFIED MAIL to the LAST KNOWN ADDRESS OF THE
person liable to pay the same that, in like manner as a judgment credi-
tor, the department has certain rights to enforce the warrant by levying
upon real and personal property of the taxpayer. Such statement shall be
made in clear and concise language readily comprehensible to the average
reader and shall be set off from any other text or notice.
S 2. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and shall apply to
tax years commencing on or after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14980-02-6
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