Senate Bill S7303A

2015-2016 Legislative Session

Requires written notice of the collection of a tax levy to be provided by registered or certified mail

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

2015-S7303 - Details

See Assembly Version of this Bill:
A10674
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S118, A4507
2019-2020: S442, A766
2021-2022: S992

2015-S7303 - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2015-S7303 - Sponsor Memo

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

See Assembly Version of this Bill:
A10674
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S118, A4507
2019-2020: S442, A766
2021-2022: S992

2015-S7303A (ACTIVE) - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2015-S7303A (ACTIVE) - Sponsor Memo

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.