New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 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 such letter or notice issued to the taxpayer with respect to the subject matter of such notice, shall describe the basis for (such as the statutory or regulatory law, or judicial or tax appeals tribunal decision), and identify the amounts (if any) of the tax due. An inadequate description under this section shall not invalidate such letter or notice.
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In this article (21 sections)
- 3000 · Short title
- 3002 · Application
- 3003 · Content of tax due, deficiency, and other notices
- 3004 · Disclosure of rights of taxpayers
- 3004-A · Disclosure of overpayment to taxpayer
- 3005 · Requirements of certain department letters, notices and documents
- 3006 · Procedures involving taxpayer interviews
- 3008 · Abatement of certain interest, penalties and additions to tax
- 3010 · Agreements for payments of tax liability in installments
- 3012 · Basis for evaluation of department employees
- 3013 · Method of payment of personal income tax refunds; notice
- 3016 · Notice to person liable to pay tax
- 3017 · Notice to taxpayer of exempt property
- 3018 · Uneconomical levies
- 3020 · Sales of seized property
- 3022 · Authority to release levy and return property
- 3030 · Awarding of costs and certain fees
- 3032 · Civil damages for failure to release a lien
- 3034 · Civil damages for certain unauthorized collection actions
- 3036 · Civil actions by persons other than taxpayers
- 3038 · Civil damages for unauthorized disclosure of returns and return…