New York Tax Law Section 3018 - Uneconomical levies.

  3018.  Uneconomical  levies. No levy may be made on any property if
  the amount of the expenses which the commissioner estimates (at the time
  of levy) would be incurred by the commissioner with respect to the  levy
  and sale of such property exceeds the fair market value of such property
  at the time of levy.

Last modified: February 3, 2019