NY S07303

Amends Tax Law Section 3016 to require the tax commissioner to provide written notice by registered or certified mail before collecting any tax by levy.

Notice must be sent to the last known address of the person liable to pay the tax and inform them of the department's rights to enforce the warrant by levying on real and personal property.

Requires the notice statement to be written in clear and concise language readily comprehensible to the average reader and set off from any other text or notice.

Effective January 1st of the year following enactment and applies to tax years commencing on or after that date.