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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 41
Taxpayers' Bill of Rights
PART 2
Liens and Levies
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Liens and Levies
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SECTION 3017
Notice to taxpayer of exempt property
This entry was published on 2014-09-22
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SECTION 3016
Notice to person liable to pay tax
Tax (TAX) CHAPTER 60, ARTICLE 41, PART 2
§ 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.