2006 New York Code - Taxpayers\' Bill Of Rights

 
                                 ARTICLE 41
                          TAXPAYERS' BILL OF RIGHTS
 
                                   PART I
                              TAXPAYERS' RIGHTS
 
  Section 3000.   Short title.
          3002.   Application.
          3003.   Content of tax due, deficiency, and other notices.
          3004.   Disclosure of rights of taxpayers.
          3004-a. Disclosure of overpayment to taxpayer.
          3005.   Requirements  of certain department letters, notices and
                    documents.
          3006.   Procedures involving taxpayer interviews.
          3008.   Abatement of certain interest, penalties  and  additions
                    to tax.
          3010.   Agreements    for   payments   of   tax   liability   in
                    installments.
          3012.   Basis for evaluation of department employees.
 
                                   PART II
                              LIENS AND LEVIES
 
  Section 3016. Notice to person liable to pay tax.
          3017. Notice to taxpayer of exempt property.
          3018. Uneconomical levies.
          3020. Sales of seized property.
          3022. Authority to release levy and return property.
 
                                  PART III
                          PROCEEDINGS BY TAXPAYERS
 
  Section 3030. Awarding of costs and certain fees.
          3032. Civil damages for failure to release a lien.
          3034. Civil damages for certain unauthorized collection actions.
          3036. Civil actions by persons other than taxpayers.
          3038. Civil damages for unauthorized disclosure of  returns  and
                  return information.