NY State Senate Bill 2019-S442

Senate Bill S442

2019-2020 Legislative Session

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

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to investigations and government operations
Jan 09, 2019	referred to investigations and government operations

co-Sponsors

2019-S442 (ACTIVE) - Details

See Assembly Version of this Bill:: A766
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S7303, A10674
2017-2018: S118, A4507
2021-2022: S992

2019-S442 (ACTIVE) - Summary

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

2019-S442 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S442

SPONSOR: HOYLMAN
 
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 regis-
tered 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.  Thus, under
current law even if such a written notice is lost in the mail the person
liable for those levied taxes is held accountable in the same manner and
time period as if they had received the notice.  This bill will ensure
that an individual receives the written notice and therefore that they
have the requisite time to respond.

 
PRIOR LEGISLATIVE HISTORY:

S.118-A of 2018 (Hoylman): Veto #279
S.7303-A of 2016 (Hoylman): Died in Rules
A.10674 of 2016 (Gottfried): Died in Ways & Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date upon which it shall have become a law and shall apply to tax years
commencing on or after such date.

2019-S442 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    442
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 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:
 
   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

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Senate Bill S442

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Sponsored By

Brad Hoylman-Sigal