New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 3016
Notice to person liable to pay tax
Official textnysenate.govlast amended
§ 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 property of the taxpayer. Such statement shall be made in clear and concise language readily comprehensible to the average reader and shall be set off from any other text or notice.
Source: view the official text
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…