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Who cares
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Sponsors
No co-sponsors yet.
History
- Committed to rules
- Amended on third reading 7303a
- Advanced to third reading
- 2nd report cal.
- 1st report cal.710
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Requires written notice of the collection of a tax levy to be provided by registered or certified mail
In Assembly Committee · Ways And Means · Sponsor Richard Gottfried
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
This bill requires that a person liable to pay any tax by levy must be given written notice prior to collection by the commissioner by registered or certified mail.
Summary of specific provisions
Section 1 establishes the act as amending section 3026 of the tax law, as added by chapter 700 of the laws of 1992, and sets forth the language by which the tax law is amended.
Section 2 sets forth the effective date.
Justification
Prior to collecting any tax by levy, the commissioner is required to provide prominent written notice to the individual liable for that tax. However, because that notice may be provided by regular mail there may be no documentation to reflect whether it was received. Thus, under current law even if such a written notice is lost in the mail the person liable for those levied taxes is held accountable in the same manner and time period as if they had received the notice. This bill will ensure that an individual receives the written notice and therefore that they have the requisite time to respond.
Prior legislative history
None.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first of January next succeeding the date upon which it shall have become a law and shall apply to tax years commencing on or after such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.