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 2394.4 - Notice of right to a prompt hearing

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.4

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Written notice of the right to a prompt hearing to determine the probable validity of the department's claim with regard to a predecision warrant commanding the levy upon the real and personal property of any person to whom these rules are applicable shall be mailed to such person at his last known address by registered or certified mail no later than five business days after said warrant is issued. The notice shall contain a statement of facts upon which the department relied in issuing the predecision warrant.

(b) The department may, within the time limitations set forth in subdivision (a) of this section, cause such notice to be personally delivered to any person to whom the provisions of this Part are applicable.

Disclaimer: These regulations 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.