NY A04507

Amends Tax Law Section 3016 to require the tax commissioner to provide written notice of tax levy collection by registered or certified mail to the taxpayer's last known address

Notice must inform taxpayers that the department has rights similar to a judgment creditor to enforce warrants by levying on real and personal property

Requires notice to be written in clear, concise language readily understandable to the average reader and set off visually from other text or notices

Allows the commissioner to use an alternative method only if unable to ascertain the taxpayer's last known address through reasonable diligence

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