Assembly Bill A766

2019-2020 Legislative Session

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

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

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

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2019-A766 (ACTIVE) - Details

See Senate Version of this Bill:
S442
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10674, S7303
2017-2018: A4507, S118
2021-2022: S992

2019-A766 (ACTIVE) - Summary

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

2019-A766 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    766
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 10, 2019
                                ___________
 
 Introduced  by  M.  of  A.  GOTTFRIED  --  read once and referred to the
   Committee on Ways and Means
 
 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.
                                                            LBD03507-01-9

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