Bill Text: NY A04507 | 2017-2018 | General Assembly | Amended

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

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Vetoed) 2018-12-07 - tabled [A04507 Detail]

Download: New_York-2017-A04507-Amended.html

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 2, 2017
        Introduced  by  M.  of  A.  GOTTFRIED  --  read once and referred to the
          Committee on Ways and Means -- recommitted to the  Committee  on  Ways
          and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
        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
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 3016 of the tax law, as added by chapter 770 of the
     2  laws of 1992, is amended to read as follows:
     3    § 3016. Notice to person liable to pay tax.  Before  the  commissioner
     4  collects  any tax by levy, the commissioner shall give prominent written
     5  notice to the person liable to pay the same that, in like  manner  as  a
     6  judgment  creditor,  the  department  has  certain rights to enforce the
     7  warrant by levying upon real and personal property of the taxpayer. Such
     8  statement shall be made in clear and concise language readily comprehen-
     9  sible to the average reader and shall be set off from any other text  or
    10  notice.  The  commissioner  shall  provide  such notice by registered or
    11  certified mail to the person's last known address,  unless  the  commis-
    12  sioner  cannot ascertain the person's last known address through reason-
    13  able diligence.
    14    § 2. This act shall take effect on the first of January next  succeed-
    15  ing  the  date  upon which it shall have become a law and shall apply to
    16  tax years commencing on or after such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.