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 […]
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 […]
2026 – Construction.
§ 2026. Construction. Whenever the terms “state tax commission”, “state tax commissioners” or “tax commissioner” occur in this chapter or in any law where reference is made to such commission, commissioner or commissioners in relation to the administration of the administrative hearing process, as such process is described in this article, such terms shall be […]
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 […]