3022 – Authority to Release Levy and Return Property.
§ 3022. Authority to release levy and return property. (a) Release of levy and notice of release. (1) The commissioner shall release the levy upon all, or part of, the property or rights to property levied upon and shall promptly notify the person upon whom such levy was made (if any) that such levy has […]
3030 – Awarding of Costs and Certain Fees.
§ 3030. Awarding of costs and certain fees. (a) In general. In any administrative or court proceeding which is brought by or against the commissioner in connection with the determination, collection, or refund of any tax, the prevailing party may be awarded a judgment or a settlement for: (1) reasonable administrative costs incurred in connection […]
3032 – Civil Damages for Failure to Release a Lien.
§ 3032. Civil damages for failure to release a lien. (a) In general. A taxpayer may bring a civil action for damages against the state in the court of claims if any officer or employee of the department knowingly, or by reason of negligence, fails to release a lien on property of such taxpayer within […]
3034 – Civil Damages for Certain Unauthorized Collection Actions.
§ 3034. Civil damages for certain unauthorized collection actions. (a) General. If, in connection with any collection of any tax with respect to a taxpayer, any officer or employee of the department recklessly or intentionally disregards any provision of any tax, or any regulation promulgated under any of such taxes, such taxpayer may bring a […]
3036 – Civil Actions by Persons Other Than Taxpayers.
§ 3036. Civil actions by persons other than taxpayers. (a) Actions permitted. (1) Wrongful levy. If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom is assessed the tax out of which such levy arose) who claims an interest in […]
3038 – Civil Damages for Unauthorized Disclousure of Returns and Return Information.
§ 3038. Civil damages for unauthorized disclosure of returns and return information. (a) General. (1) Disclosure by employee of the state. If any officer or employee of the state of New York knowingly, or by reason of negligence, discloses any return or report, any particulars set forth or disclosed in any return or report, or […]
3008 – Abatement of Certain Interest, Penalties and Additions to Tax.
§ 3008. Abatement of certain interest, penalties and additions to tax. (a) Interest attributable to unreasonable errors and delays by the department. (1) In the case of any assessment or final determination of interest on: (A) any deficiency or any tax finally determined to be due attributable in whole or in part to any unreasonable […]
3010 – Agreements for Payments of Tax Liability in Installments.
§ 3010. Agreements for payments of tax liability in installments. (a) Authorization of agreements. The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax (including any interest, penalty or addition to tax) in installment payments if the commissioner determines […]
3012 – Basis for Evaluation of Department Employees.
§ 3012. Basis for evaluation of department employees. (a) The department shall not use records of tax enforcement results: (1) as the primary criterion to evaluate officers or employees directly involved in collection activities and their immediate supervisors, or (2) to impose or suggest production quotas or goals with respect to officers or employees described […]
3013 – Method of Payment of Personal Income Tax Refunds; Notice.
* § 3013. Method of payment of personal income tax refunds; notice. (a) Notwithstanding the adoption by the commissioner of any prepaid debit card or direct deposit program for payment of personal income tax refunds, all taxpayers are entitled: (1) to receive personal income tax refunds by paper check; and (2) to opt out of […]