N.Y. TAX Law § 3016
This is the official text of N.Y. TAX Law § 3016, 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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Notice to person liable to pay tax
Official statutory text
§ 3016. Notice to person liable to pay tax. Before the commissioner\ncollects any tax by levy, the commissioner shall give prominent written\nnotice to the person liable to pay the same that, in like manner as a\njudgment creditor, the department has certain rights to enforce the\nwarrant by levying upon real and personal property of the taxpayer. Such\nstatement shall be made in clear and concise language readily\ncomprehensible to the average reader and shall be set off from any other\ntext or notice.\n
Status: in_force · Read it on the official government site
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