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 […]
3020 – Sales of Seized Property.
§ 3020. Sales of seized property. (a) Any sale of property subject to a tax lien must be sold at the fair market value of the property at the time of the sale. (b) The owner of any property seized by levy may request that the commissioner sell such property within sixty days after the […]
3005 – Requirements of Certain Department Letters, Notices and Documents.
§ 3005. Requirements of certain department letters, notices and documents. The division of taxation or the division of tax appeals, as the case may be, shall include a return address in every (a) letter to a taxpayer regarding the taxpayer’s liability for tax, (b) notice which gives a person the right to a hearing under […]
3006 – Procedures Involving Taxpayer Interviews.
§ 3006. Procedures involving taxpayer interviews. (a) Recording of interviews. (1) Recording by taxpayer. Any officer or employee of the division of taxation in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax, the cancellation, revocation or suspension of a license, permit or registration or the denial […]
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 […]