N.Y. Tax Law § 1826 — Use of tax or other notices to distribute advertising and propaganda material

§ 1826. Use of tax or other notices to distribute advertising and\npropaganda material.--(a) Any person, firm, corporation, or association,\nor agent or employee thereof, who mails or delivers or causes to be\nmailed or delivered, any notice, circular, pamphlet, card, hand-bill,\nprinted or written notice of any kind other than that which is\nauthorized or required by law with a statement of moneys due the state\nof New York or any political subdivision thereof, or with a tax bill or\nnotification of a tax to be assessed or levied by the state of New York\nor any political subdivision thereof, is guilty of a misdemeanor.\n (b) Notwithstanding the foregoing provisions of this section, it shall\nbe lawful for the governing body of any political subdivision, by\nresolution unanimously passed to designate a particular written or\nprinted notice relating to water rates, sewer rentals, permit fees and\nother fees and charges payable to the political subdivision to be\nincluded with said tax bill or notification of a tax to be assessed or\nlevied.\n