ยง 3016. Notice to person liable to pay tax. Before the commissioner
collects any tax by levy, the commissioner shall give prominent written
notice to the person liable to pay the same that, in like manner as a
judgment creditor, the department has certain rights to enforce the
warrant by levying upon real and personal property of the taxpayer. Such
statement shall be made in clear and concise language readily
comprehensible to the average reader and shall be set off from any other
text or notice.
Structure New York Laws