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Statutes » New York » TAX Law » Article 37

N.Y. TAX Law § 1826

This is the official text of N.Y. TAX Law § 1826, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Use of tax or other notices to distribute advertising and propaganda material

Official statutory text

§ 1826. Use of tax or other notices to distribute advertising and\npropaganda material.--(a) Any person, firm, corporation, or association,\nor agent or employee thereof, who mails or delivers or causes to be\nmailed or delivered, any notice, circular, pamphlet, card, hand-bill,\nprinted or written notice of any kind other than that which is\nauthorized or required by law with a statement of moneys due the state\nof New York or any political subdivision thereof, or with a tax bill or\nnotification of a tax to be assessed or levied by the state of New York\nor any political subdivision thereof, is guilty of a misdemeanor.\n (b) Notwithstanding the foregoing provisions of this section, it shall\nbe lawful for the governing body of any political subdivision, by\nresolution unanimously passed to designate a particular written or\nprinted notice relating to water rates, sewer rentals, permit fees and\nother fees and charges payable to the political subdivision to be\nincluded with said tax bill or notification of a tax to be assessed or\nlevied.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.