senate Bill S992

2021-2022 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2021 referred to investigations and government operations

Co-Sponsors

S992 (ACTIVE) - Details

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
2017-2018: S118
2019-2020: S442

S992 (ACTIVE) - Summary

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

S992 (ACTIVE) - Sponsor Memo

S992 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    992
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 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.
                                                            LBD05292-01-1

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