New York Tax Law Part 1 - TAXPAYERS' RIGHTS

• 3000 - Short Title.
  This article may be cited as the taxpayers' bill of rights.
• 3002 - Application.
  For the purposes of this article: (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by...
• 3003 - Content of Tax Due, Deficiency, and Other Notices.
  Any first letter of proposed deficiency or determination (commonly called a thirty day letter) issued by the commissioner, and any notice and demand, notice of...
• 3004 - Disclosure of Rights of Taxpayers.
  (a) The commissioner shall, as soon as practicable, but not later than one hundred eighty days after the effective date of this article, prepare a...
• 3004-a - Disclosure of Overpayment to Taxpayer.
  (a) The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of...
• 3005 - Requirements of Certain Department Letters, Notices and Documents.
  The division of taxation or the division of tax appeals, as the case may be, shall include a return address in every (a) letter to...
• 3006 - Procedures Involving Taxpayer Interviews.
  (a) Recording of interviews. (1) Recording by taxpayer. Any officer or employee of the division of taxation in connection with any in-person interview with any...
• 3008 - Abatement of Certain Interest, Penalties and Additions to Tax.
  (a) Interest attributable to unreasonable errors and delays by the department. (1) In the case of any assessment or final determination of interest on: (A)...
• 3010 - Agreements for Payments of Tax Liability in Installments.
  (a) Authorization of agreements. The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability...
• 3012 - Basis for Evaluation of Department Employees.
  (a) The department shall not use records of tax enforcement results: (1) as the primary criterion to evaluate officers or employees directly involved in collection...
• 3013 - Method of Payment of Personal Income Tax Refunds; Notice.
  * (a) Notwithstanding the adoption by the commissioner of any prepaid debit card or direct deposit program for payment of personal income tax refunds, all...

Last modified: February 3, 2019