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 […]
3016 – Notice to Person Liable to Pay Tax.
§ 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 […]
3017 – Notice to Taxpayer of Exempt Property.
§ 3017. Notice to taxpayer of exempt property. In or with any notice to a taxpayer provided under subdivision (d) of section fifty-two hundred twenty-two of the civil practice law and rules, or under subdivision (c) of section fifty-two hundred thirty-two of the civil practice law and rules, at the time and in the manner […]
3018 – Uneconomical Levies.
§ 3018. Uneconomical levies. No levy may be made on any property if the amount of the expenses which the commissioner estimates (at the time of levy) would be incurred by the commissioner with respect to the levy and sale of such property exceeds the fair market value of such property at the time of […]
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 […]