New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments
Section 2394.12 - Stay of sale
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.12
Current through Register Vol. 46, No. 12, March 20, 2024
The personal or real property of any person to whom the provisions of this Part are applicable shall not be sold until the expiration of time for the filing of a petition to which the provisions of Part 3000 of this Title are applicable unless that person consents to such sale, or the State Tax Commission determines that the expenses of conservation and maintenance will greatly reduce the net proceeds or if the property is perishable.
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