|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2020||referred to investigations and government operations|
|Jan 09, 2019||referred to investigations and government operations|
senate Bill S442
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S442 (ACTIVE) - Details
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.
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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