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 […]
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 […]
2018 – Frivolous Petitions.
§ 2018. Frivolous petitions. If any petitioner commences or maintains a proceeding in the division of tax appeals primarily for delay, or if the petitioner’s position in such proceeding is frivolous, then the tax appeals tribunal may impose a penalty against such petitioner of not more than five hundred dollars. The tax appeals tribunal shall […]
3004 – Disclosure of Rights of Taxpayers.
§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall, as soon as practicable, but not later than one hundred eighty days after the effective date of this article, prepare a statement which sets forth in simple and nontechnical terms: (1) the rights of a taxpayer and the obligations of the division of taxation […]
2020 – Official Seal.
§ 2020. Official seal. The tax appeals tribunal shall have and use an official seal; and the records, its proceedings and copies of all papers and documents in its possession and custody may be authenticated in the usual form under such seal and the signature of any one of the commissioners or the secretary, and […]
3004-A – Disclosure of Overpayment to Taxpayer.
§ 3004-a. Disclosure of overpayment to taxpayer. (a) The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of an audit, assessment, collection or enforcement proceeding. (b) The time within which a taxpayer may apply for a refund or claim a credit […]