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.

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.