(1) to receive personal income tax refunds by paper check; and
(2) to opt out of any prepaid debit card or direct deposit program for
payment of tax refunds.
(b) The department shall provide taxpayers with a clear written
statement setting forth the taxpayer's right:
(1) to receive tax refund payments by paper check; and
(2) to opt out of any prepaid debit card or direct deposit program.
(c) In the event that the commissioner elects to implement a program
providing for payment of personal income tax refunds by prepaid debit
card or direct deposit to a designated account of the taxpayer, the
department shall amend the forms used to file personal income tax
returns to reflect, in the area designated for selection of options for
processing of refunds, that the taxpayer has the option of receiving his
or her tax refund by personal check and shall provide a box which the
taxpayer may check to select that option.
(d) In any written notice regarding a prepaid debit card program for
the payment of tax refunds, the department shall describe to taxpayers
all of the features of the debit card program (e.g., withdrawal at any
ATM or point-of-sale use), including any fee or fees which may be
charged to the taxpayer in accessing his or her tax refund.
* NB Repealed November 15, 2026
Structure New York Laws
Article 41 - Taxpayers' Bill of Rights
3003 - Content of Tax Due, Deficiency, and Other Notices.
3004 - Disclosure of Rights of Taxpayers.
3004-A - Disclosure of Overpayment to Taxpayer.
3005 - Requirements of Certain Department Letters, Notices and Documents.
3006 - Procedures Involving Taxpayer Interviews.
3008 - Abatement of Certain Interest, Penalties and Additions to Tax.
3010 - Agreements for Payments of Tax Liability in Installments.
3012 - Basis for Evaluation of Department Employees.
3013 - Method of Payment of Personal Income Tax Refunds; Notice.