There is a newer version of the New York Consolidated Laws
2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 2 - (3016 - 3022) 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.
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