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