assembly Bill A766

2019-2020 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

Current Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Jan 10, 2019 referred to ways and means

Co-Sponsors

A766 (ACTIVE) - Details

See Senate Version of this Bill:
S442
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10674, S7303
2017-2018: A4507, S118

A766 (ACTIVE) - Summary

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

A766 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   766

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 10, 2019
                               ___________

Introduced  by  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:

  Section 1. Section 3016 of the tax law, as added by chapter 770 of the
laws of 1992, is amended to read as follows:
  § 3016. Notice to person liable to pay tax.  Before  the  commissioner
collects  any tax by levy, the commissioner shall give prominent written
notice 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 comprehen-
sible to the average reader and shall be set off from any other text  or
notice.  THE  COMMISSIONER  SHALL  PROVIDE  SUCH NOTICE BY REGISTERED OR
CERTIFIED MAIL TO THE PERSON'S LAST KNOWN ADDRESS,  UNLESS  THE  COMMIS-
SIONER  CANNOT ASCERTAIN THE PERSON'S LAST KNOWN ADDRESS THROUGH REASON-
ABLE DILIGENCE.
  § 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.
                                                           LBD03507-01-9