reglab/housing_qa huggingface dataset:
NY Tax L § 3002 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3002 - Application.

§ 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 the commissioner of taxation and finance (hereinafter the commissioner) and which is  imposed  by  or authorized  to be imposed pursuant to this chapter, article two-E of the general city law or section 27-0923 of  the  environmental  conservation law.  Any  reference  to  tax  or  taxes  in such sections shall include special assessments, fees and other impositions which  are  administered by the commissioner.  (b)  The  term "taxpayer" includes an individual, partnership, limited liability company, association, society, company,  corporation,  estate, trust, trustee, receiver, liquidator, fiduciary or other entity, whether appointed  by  a court or otherwise, liable for any tax imposed under or pursuant to the authority of the laws described in  subdivision  (a)  of this section or under a duty to perform an act for itself or for another under or pursuant to the authority of such laws.  (c) Except to the extent explicitly provided by any such sections, the failure  of the commissioner or an officer or employee of the department to comply with a provision of such sections  shall  neither  excuse  any taxpayer  from  payment of any taxes shown to be owed by the taxpayer or excuse any taxpayer from compliance with any other duty imposed under or pursuant to the authority of the laws described in  subdivision  (a)  of this  section,  nor  cure  any procedural defect in an administrative or judicial proceeding or case involving such taxpayer with respect to such taxes shown to be owed or compliance with any such duty.  (d) The provisions of this article shall also  apply  to  all  private contractors,  subcontractors, and employees thereof, under contract with the department for collection of outstanding tax liability.
NY Tax L § 3003 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3003 - Content of Tax Due, Deficiency, and Other Notices.

§ 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 deficiency or notice of determination which is issued  by  the   commissioner,  which  is  manually initiated and which is the first such   letter or notice issued to the taxpayer  with  respect  to  the  subject   matter  of  such  notice,  shall  describe  the  basis  for (such as the   statutory or  regulatory  law,  or  judicial  or  tax  appeals  tribunal   decision),  and  identify  the  amounts  (if  any)  of the tax due.   An   inadequate description under this  section  shall  not  invalidate  such   letter or notice.
NY Tax L § 3004 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3004 - Disclosure of Rights of Taxpayers.

§ 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 statement which sets forth in simple and nontechnical terms:  (1)  the  rights  of a taxpayer and the obligations of the division of taxation of the department of taxation and finance during an audit;  (2) the procedures by which a taxpayer may appeal or  seek  review  of any  adverse  decision  of  the department, including administrative and judicial appeals;  (3) the procedure for filing and processing refund claims  and  filing of taxpayer complaints;  (4) the procedures which the department may use in enforcing taxes.  (b)  The  commissioner shall transmit drafts of the statement required under subdivision (a) of this section, or proposed revision of any  such statement,  to  the chairpersons of the senate finance committee and the assembly ways and means committee and to the director of the division of the budget on the same day.  (c) The statements prepared in accordance with this section  shall  be distributed  by  the  commissioner  to  all  taxpayers  the commissioner contacts (other than  by  providing  tax  forms)  with  respect  to  the determination  or collection of any tax, the cancellation, revocation or suspension of a license, permit or registration  or  the  denial  of  an application  for  a  license,  permit  or registration. The commissioner shall take such actions as the commissioner deems  necessary  to  assure that such distribution does not result in multiple statements being sent to any one taxpayer.
NY Tax L § 3004-A (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3004-A - Disclosure of Overpayment to Taxpayer.

§  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  an  audit, assessment, collection or enforcement proceeding.  (b) The time within which a taxpayer may apply for a refund or claim a credit  for  an  overpayment  of  tax disclosed pursuant to this section shall be one hundred twenty days from the date that notice of disclosure is given to such taxpayer by the department.  Failure  to  apply  for  a refund  or credit within the one hundred twenty days shall result in the loss of the right to apply for a refund or credit. Provided,  that  this subdivision  shall not reduce the time within which a taxpayer may claim a credit or refund of an  overpayment  of  tax  pursuant  to  any  other provision of this chapter or any other applicable law.  (c)  Nothing  in  this  section  shall  be  construed  as requiring or permitting the giving of notice or the payment of a refund  or  granting of a credit with respect to a period which, at the time such overpayment is discovered by the department, is not open for assessment or refund by virtue of any period of limitations provided for in any tax.
NY Tax L § 3005 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3005 - Requirements of Certain Department Letters, Notices and Documents.

§  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 a   taxpayer  regarding  the  taxpayer's liability for tax, (b) notice which   gives a person the right to a hearing under  any  tax,  (c)  billing  or   collection  document  and (d) administrative law judge determination and   tribunal decision, to  which  the  taxpayer  may  write  with  questions   regarding the letter, notice, document, determination or decision.  Such   notices  and  documents  described  in  subdivisions (b) and (c) of this   section shall also include a telephone number  which  the  taxpayer  may   call  with  questions  regarding the notice or document. Such address or   telephone number may be within the division of taxation or the  division   of tax appeals, or within another appropriate state or other agency, and   may  be  included  in  the  letter,  notice,  document, determination or   decision, or on a  separate,  accompanying  document.  Nothing  in  this   section  shall  be  construed  to  prevent  either  such  division  from   including an address or telephone number in other  letters,  notices  or   documents sent to taxpayers or other persons.
NY Tax L § 3010 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3010 - Agreements for Payments of Tax Liability in Installments.

§  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 for  payment  of  any  tax  (including  any interest,  penalty  or  addition  to tax) in installment payments if the commissioner determines that such agreement will  facilitate  collection of such liability.  (b)  Extent  to  which  agreements  remain  in  effect.  (1) Except as otherwise provided in this subdivision, any agreement  entered  into  by the  commissioner  under subdivision (a) of this section shall remain in effect for the term of the agreement.  (2) The commissioner may terminate any agreement entered into  by  the commissioner under subdivision (a) of this section if:  (A)  information which the taxpayer provided to the commissioner prior to  the  date  such  agreement  was  entered  into  was  inaccurate   or incomplete, or  (B)  the  commissioner  believes  that  collection of any liability to which an agreement under this section relates is in jeopardy.  (3) If the commissioner  finds  that  the  financial  condition  of  a taxpayer  with whom the commissioner has entered into an agreement under subdivision  (a)  of  this  section  has  significantly   changed,   the commissioner may alter, modify, or terminate such agreement.  (4)  The  commissioner  may  alter,  modify, or terminate an agreement entered into by the commissioner under subdivision (a) of  this  section in the case of the failure of the taxpayer:  (A)  to  pay any installment at the time such installment is due under such agreement,  (B) to pay any other tax liability at the time such liability is  due, or  (C)  to  provide  a  financial  condition  update  as requested by the commissioner.  (5) The commissioner may not take  any  action  under  paragraph  two, three or four of this subdivision unless:  (A) a notice of such action is provided to the taxpayer not later than thirty days prior to such action, and  (B)  such  notice includes an explanation why the commissioner intends to take such action.   The preceding sentence shall not  apply  in  any  case  in  which  the commissioner  believes  that collection of any tax to which an agreement under this section relates is in jeopardy.  (c) Nothing in this section should be construed to prevent a  taxpayer from  prepaying  in whole or in part any outstanding liability under any agreement the taxpayer enters into with the commissioner.
NY Tax L § 3012 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3012 - Basis for Evaluation of Department Employees.

§  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  activities  and  their  immediate supervisors, or  (2) to impose or suggest production quotas or goals  with  respect  to officers or employees described in this subdivision.  (b)  Provided,  however,  forecasts of enforcement results may be made and communicated for planning purposes; tax enforcement results  may  be accumulated, tabulated, published and used for management and control of tax   administration  resources  so  long  as  tax  enforcement  results tabulations are not used as the primary criterion to evaluate an officer or employee described in subdivision (a) of this section or to impose or suggest production quotas or goals; in  the  discharge  of  a  manager's responsibilities,  but  subject  to  the  provisions of paragraph one of subdivision (a) of this section, a manager may raise questions  with  an officer  or  employee  about the number of cases the officer or employee has processed, the amount of time  the  officer  or  employee  has  been spending  on the individual cases, or the kind of results the officer or employee has been obtaining.
NY Tax L § 3013 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3013 - Method of Payment of Personal Income Tax Refunds; Notice.

* §  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 taxpayers are entitled:  (1) to receive personal income tax refunds by paper check; and  (2) to opt out of any prepaid debit card or direct deposit program for payment of tax refunds.  (b) The department  shall  provide  taxpayers  with  a  clear  written statement setting forth the taxpayer's right:  (1) to receive tax refund payments by paper check; and  (2) to opt out of any prepaid debit card or direct deposit program.  (c)  In  the event that the commissioner elects to implement a program providing for payment of personal income tax refunds  by  prepaid  debit card  or  direct  deposit  to  a designated account of the taxpayer, the department shall amend the  forms  used  to  file  personal  income  tax returns  to reflect, in the area designated for selection of options for processing of refunds, that the taxpayer has the option of receiving his or her tax refund by personal check and shall provide a  box  which  the taxpayer may check to select that option.  (d)  In  any written notice regarding a prepaid debit card program for the payment of tax refunds, the department shall describe  to  taxpayers all  of  the features of the debit card program (e.g., withdrawal at any ATM or point-of-sale use), including  any  fee  or  fees  which  may  be charged to the taxpayer in accessing his or her tax refund.   * NB Repealed November 15, 2026
NY Tax L § 3016 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 2 - Liens and Levies 3016 - Notice to Person Liable to Pay Tax.

§  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 like manner as a   judgment creditor, the department has  certain  rights  to  enforce  the   warrant by levying upon real and personal property of the taxpayer. Such   statement   shall   be  made  in  clear  and  concise  language  readily   comprehensible to the average reader and shall be set off from any other   text or notice.
NY Tax L § 3017 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 2 - Liens and Levies 3017 - Notice to Taxpayer of Exempt Property.

§ 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  under   subdivision  (c)  of  section  fifty-two hundred thirty-two of the civil   practice law and rules, at the time and in the  manner  such  notice  is   provided,  there  shall  also  be  provided  to  such taxpayer a list in   summary form of substantially all property which is  exempt  from  being   applied  to  the satisfaction of tax warrants, including property listed   in sections fifty-two hundred five and  fifty-two  hundred  six  of  the   civil practice law and rules.  At any time subsequent to the publication   of  a  notice of sale and prior to the sale of real property pursuant to   section fifty-two hundred thirty-six  of  the  civil  practice  law  and   rules,  a  sheriff or an officer or employee of the department acting in   the capacity of a sheriff shall mail  by  first  class  mail,  or  shall   personally  deliver,  to each taxpayer who is a natural person a copy of   the notice required by this section.  Where a single notice is  provided   to  a  taxpayer  pursuant  to  this  section,  it  shall be deemed to be   sufficient notice for purposes of  complying  with  subdivision  (d)  of   section  fifty-two  hundred  twenty-two  and  subdivision (c) of section   fifty-two hundred thirty-two of the civil practice law and rules  if  it   contains  the  same  basic  text  or information contained in the notice   required by such subdivisions.   This section  shall  not  apply  to  an   income execution under section fifty-two hundred thirty-one of the civil   practice law and rules.
NY Tax L § 3018 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 2 - Liens and Levies 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.
NY Tax L § 3020 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 2 - Liens and Levies 3020 - Sales of Seized Property.

§  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 the sale.  (b)  The  owner  of  any  property seized by levy may request that the commissioner sell such property within sixty days after the request  (or within  a  longer  period  if  specified by the owner). The commissioner shall comply with the request unless the  commissioner  determines  (and notifies the owner within such period) that such compliance would not be in the best interests of this state.
NY Tax L § 3032 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 3 - Proceedings by Taxpayers 3032 - Civil Damages for Failure to Release a Lien.

§ 3032. Civil damages for failure to release a lien. (a) In general. A taxpayer  may  bring a civil action for damages against the state in the court of claims if any officer or employee of the department  knowingly, or  by reason of negligence, fails to release a lien on property of such taxpayer within forty days after the day on which (1)  the  commissioner finds that the liability for the amount assessed or determined, together with  all  interest  in respect thereof, has been fully satisfied or has become  legally  unenforceable,  or  (2)  there  is  furnished  to   the commissioner  a  surety  bond issued by a surety company approved by the superintendent of financial services as to  solvency  or  responsibility and  authorized  to  transact  business in this state, or other security acceptable to the commissioner, that is conditioned upon the payment  of the amount assessed or determined, together with all interest in respect thereof,  within  the time prescribed by law (including any extension of such time) and is in  accordance  with  such  requirements  relating  to terms, conditions, and form of the bond or other acceptable security, as may be specified by regulation.  (b)  Damages.  In  any  action  brought  under subdivision (a) of this section, upon a finding of liability on the part of the  defendant,  the defendant shall be liable to the plaintiff in an amount equal to the sum of (1) actual, direct economic damages sustained by the plaintiff which, but  for  the  actions  of the defendant, would not have been sustained, plus (2) the costs of the action.  (c) Limitations. (1) Exhaustion of administrative remedies. The amount of damages awarded under subdivision (b) of this section may be  reduced if  the  court  determines  that  the  plaintiff  has  not exhausted the administrative  remedies  available  to  such   plaintiff   within   the department  which  have  been established pursuant to the commissioner's authority  to  compromise  civil  liability  provided   in   subdivision eighteenth-a  of  section  one  hundred  seventy-one of this chapter. In establishing  administrative  review  procedures  regarding  claims  for damages under this section, the commissioner is authorized to enter into contracts  with  private  dispute resolution entities for the purpose of providing review of such claims and suggested compromises by independent third parties.  (2) Mitigation  of  damages.  The  amount  of  damages  awarded  under paragraph one of subdivision (b) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff.  (d)  Notice  of  failure  to  release  lien. The commissioner shall by regulation prescribe reasonable procedures for a taxpayer to notify  the commissioner  of  the  failure  to release a lien on the property of the taxpayer.
NY Tax L § 3034 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 3 - Proceedings by Taxpayers 3034 - Civil Damages for Certain Unauthorized Collection Actions.

§  3034.    Civil damages for certain unauthorized collection actions. (a) General.  If, in connection with any  collection  of  any  tax  with respect  to  a  taxpayer,  any  officer  or  employee  of the department recklessly or intentionally disregards any provision of any tax, or  any regulation  promulgated under any of such taxes, such taxpayer may bring a civil action in the court of claims for  damages  against  the  state. Except  as provided in section three thousand thirty-two of this article relating to civil damages for failure to  release  a  lien,  such  civil action  shall  be  the exclusive remedy for recovering damages resulting from such actions.  (b)  Damages.  In any action brought under  subdivision  (a)  of  this section,  upon  a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an  amount  equal  to  the lesser  of  one  hundred  thousand dollars or the sum of (1) the actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the officer or  employee,  and (2) the costs of the action.  (c)    Limitations.  (1)  Exhaustion  of  administrative remedies. The amount of damages awarded under subdivision (b)  of this section may  be reduced if the court determines that the plaintiff has not exhausted the administrative   remedies   available   to  such  plaintiff  within  the department which have been established pursuant  to  the  commissioner's authority   to   compromise  civil  liability  provided  in  subdivision eighteenth-a of section one hundred seventy-one of  this  chapter.    In establishing  administrative  review  procedures  regarding  claims  for damages under this section, the commissioner is authorized to enter into contracts with private dispute resolution entities for  the  purpose  of providing review of such claims and suggested compromises by independent third parties.  (2)  Mitigation  of  damages.    The  amount  of damages awarded under paragraph one of subdivision (b) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff.