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...
3017 - Notice to Taxpayer of Exempt Property.
In or with any notice to a taxpayer provided under subdivision (d) of section fifty-two hundred twenty-two of the civil practice law and rules, or...
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...
3020 - Sales of Seized Property.
(a) Any sale of property subject to a tax lien must be sold at the fair market value of the property at the time of...