2012 New York Consolidated Laws
TAX - Tax
Article 1 - (1 - 37) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
30 - Bad check or failed electronic funds withdrawal fee.

 
    §  30.  Bad  check  or  failed electronic funds withdrawal fee. If, in
  payment of any amount due under a tax, fee, special assessment or  other
  imposition administered by the commissioner, a person tenders a check or
  money  order to the department, or the department, with the consent of a
  person, originates an electronic funds withdrawal against the designated
  bank account, and the check, money order or electronic funds withdrawal,
  as applicable, is returned without payment, the person must pay a fee to
  the commissioner of fifty dollars; provided, however, that in  the  case
  of  an  electronic  funds  withdrawal,  the  fee will not be paid if the
  reason for return of  the  payment  is  attributable  to  error  of  the
  department  or its originating depository financial institution. The fee
  must be paid upon notice and demand, and will be assessed, collected and
  paid in the same manner as the tax, fee,  special  assessment  or  other
  imposition  to  which  the  payment  relates.  All fees collected by the
  commissioner pursuant to this subdivision must be deposited monthly,  to
  the  credit  of  the  general  fund  of the state. The commissioner will
  maintain a system of accounts showing the amount of money collected from
  the fee imposed by this section.