Bill Text: NY S00118 | 2017-2018 | General Assembly | Amended

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

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2018-06-18 - SUBSTITUTED BY A4507A [S00118 Detail]

Download: New_York-2017-S00118-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         118--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (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:
     1    Section 1. Section 3016 of the tax law, as added by chapter 770 of the
     2  laws of 1992, is amended to read as follows:
     3    §  3016.  Notice  to person liable to pay tax. Before the commissioner
     4  collects any tax by levy, the commissioner shall give prominent  written
     5  notice  to  the  person liable to pay the same that, in like manner as a
     6  judgment creditor, the department has  certain  rights  to  enforce  the
     7  warrant by levying upon real and personal property of the taxpayer. Such
     8  statement shall be made in clear and concise language readily comprehen-
     9  sible  to the average reader and shall be set off from any other text or
    10  notice. The commissioner shall provide  such  notice  by  registered  or
    11  certified  mail  to  the person's last known address, unless the commis-
    12  sioner cannot ascertain the person's last known address through  reason-
    13  able diligence.
    14    §  2. This act shall take effect on the first of January next succeed-
    15  ing the date upon which it shall have become a law and  shall  apply  to
    16  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