New York Laws
TAX - Tax
Article 41 - Taxpayers' Bill of Rights

Part 1 - Taxpayers' Rights

3000 - Short Title. - § 3000. Short title. This article may be cited as...

3002 - Application. - (a) Except as otherwise provided, the provisions of this article...

3003 - Content of Tax Due, Deficiency, and Other Notices. - § 3003. Content of tax due, deficiency, and other notices....

3004 - Disclosure of Rights of Taxpayers. - (1) the rights of a taxpayer and the obligations of...

3004-A - Disclosure of Overpayment to Taxpayer. - (b) The time within which a taxpayer may apply for...

3005 - Requirements of Certain Department Letters, Notices and Documents. - § 3005. Requirements of certain department letters, notices and documents....

3006 - Procedures Involving Taxpayer Interviews. - (1) Recording by taxpayer. Any officer or employee of the...

3008 - Abatement of Certain Interest, Penalties and Additions to Tax. - (A) any deficiency or any tax finally determined to be...

3010 - Agreements for Payments of Tax Liability in Installments. - (b) Extent to which agreements remain in effect. (1) Except...

3012 - Basis for Evaluation of Department Employees. - (1) as the primary criterion to evaluate officers or employees...

3013 - Method of Payment of Personal Income Tax Refunds; Notice. - (1) to receive personal income tax refunds by paper check;...

Part 2 - Liens and Levies

3016 - Notice to Person Liable to Pay Tax. - § 3016. Notice to person liable to pay tax. Before...

3017 - Notice to Taxpayer of Exempt Property. - § 3017. Notice to taxpayer of exempt property. In or...

3018 - Uneconomical Levies. - § 3018. Uneconomical levies. No levy may be made on...

3020 - Sales of Seized Property. - (b) The owner of any property seized by levy may...

3022 - Authority to Release Levy and Return Property. - (A) the liability for which such levy was made is...

Part 3 - Proceedings by Taxpayers

3030 - Awarding of Costs and Certain Fees. - (1) reasonable administrative costs incurred in connection with such administrative...

3032 - Civil Damages for Failure to Release a Lien. - (b) Damages. In any action brought under subdivision (a) of...

3034 - Civil Damages for Certain Unauthorized Collection Actions. - (b) Damages. In any action brought under subdivision (a) of...

3036 - Civil Actions by Persons Other Than Taxpayers. - (2) Surplus proceeds. If property has been sold pursuant to...

3038 - Civil Damages for Unauthorized Disclousure of Returns and Return Information. - (2) Disclosure by a person who is not an employee...