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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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SECTION 3017
Notice to taxpayer of exempt property
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PART 2
Liens and Levies
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SECTION 3020
Sales of seized property
This entry was published on 2014-09-22
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SECTION 3018
Uneconomical levies
Tax (TAX) CHAPTER 60, ARTICLE 41, PART 2
§ 3018. Uneconomical levies. No levy may be made on any property if
the amount of the expenses which the commissioner estimates (at the time
of levy) would be incurred by the commissioner with respect to the levy
and sale of such property exceeds the fair market value of such property
at the time of levy.