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 […]
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 […]
3000 – Short Title.
§ 3000. Short title. This article may be cited as the taxpayers’ bill of rights.
3002 – Application.
§ 3002. Application. For the purposes of this article: (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the […]
3003 – Content of Tax Due, Deficiency, and Other Notices.
§ 3003. Content of tax due, deficiency, and other notices. Any first letter of proposed deficiency or determination (commonly called a thirty day letter) issued by the commissioner, and any notice and demand, notice of deficiency or notice of determination which is issued by the commissioner, which is manually initiated and which is the first […]
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 […]