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2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 2 - (3016 - 3022) 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.

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