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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4507
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 2, 2017
                                       ___________
        Introduced by M. of A. GOTTFRIED, SEPULVEDA -- read once and referred to
          the Committee on Ways and Means
        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:
     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  by registered or certified mail to the last known address of the
     6  person liable to pay the same that, in like manner as a judgment  credi-
     7  tor, the department has certain rights to enforce the warrant by levying
     8  upon real and personal property of the taxpayer. Such statement shall be
     9  made in clear and concise language readily comprehensible to the average
    10  reader and shall be set off from any other text or notice.
    11    §  2. This act shall take effect on the first of January next succeed-
    12  ing the date upon which it shall have become a law and  shall  apply  to
    13  tax years commencing on or after such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02694-01-7