Senate Bill S118A

Vetoed By Governor
2017-2018 Legislative Session

Requires written notice of the collection of a tax levy to be provided by registered or certified mail

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A4507 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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Bill Amendments

2017-S118 - Details

See Assembly Version of this Bill:
A4507
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7303, A10674
2019-2020: S442, A766
2021-2022: S992

2017-S118 - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2017-S118 - Sponsor Memo

2017-S118 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    118
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to requiring written notice  of
   the collection of a tax levy to be provided by registered or certified
   mail
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 3016 of the tax law, as added by chapter 770 of the
 laws of 1992, is amended to read as follows:
   § 3016. Notice to person liable to pay tax.  Before  the  commissioner
 collects  any tax by levy, the commissioner shall give prominent written
 notice BY REGISTERED OR CERTIFIED MAIL to the LAST KNOWN ADDRESS OF  THE
 person  liable to pay the same that, in like manner as a judgment credi-
 tor, 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.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  upon which it shall have become a law and shall apply to
 tax years commencing on or after such date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02694-01-7

co-Sponsors

2017-S118A (ACTIVE) - Details

See Assembly Version of this Bill:
A4507
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7303, A10674
2019-2020: S442, A766
2021-2022: S992

2017-S118A (ACTIVE) - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2017-S118A (ACTIVE) - Sponsor Memo

2017-S118A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  118--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to requiring written notice of
   the collection of a tax levy to be provided by registered or certified
   mail
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 3016 of the tax law, as added by chapter 770 of the
 laws of 1992, is amended to read as follows:
   §  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 comprehen-
 sible  to the average reader and shall be set off from any other text or
 notice. THE COMMISSIONER SHALL PROVIDE  SUCH  NOTICE  BY  REGISTERED  OR
 CERTIFIED  MAIL  TO  THE PERSON'S LAST KNOWN ADDRESS, UNLESS THE COMMIS-
 SIONER CANNOT ASCERTAIN THE PERSON'S LAST KNOWN ADDRESS THROUGH  REASON-
 ABLE DILIGENCE.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date upon which it shall have become a law and  shall  apply  to
 tax years commencing on or after such date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02694-02-8

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