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

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations 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 investigations and government operations
Jan 09, 2019 referred to investigations and government operations

Co-Sponsors

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

S442 (ACTIVE) - Summary

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

S442 (ACTIVE) - Sponsor Memo

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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