N.Y. Tax Law § 1826: Use of tax or other notices to distribute advertising and propaganda material

§ 1826. Use of tax or other notices to distribute advertising and

propaganda material.--(a) Any person, firm, corporation, or association,

or agent or employee thereof, who mails or delivers or causes to be

mailed or delivered, any notice, circular, pamphlet, card, hand-bill,

printed or written notice of any kind other than that which is

authorized or required by law with a statement of moneys due the state

of New York or any political subdivision thereof, or with a tax bill or

notification of a tax to be assessed or levied by the state of New York

or any political subdivision thereof, is guilty of a misdemeanor.

(b) Notwithstanding the foregoing provisions of this section, it shall

be lawful for the governing body of any political subdivision, by

resolution unanimously passed to designate a particular written or

printed notice relating to water rates, sewer rentals, permit fees and

other fees and charges payable to the political subdivision to be

included with said tax bill or notification of a tax to be assessed or

levied.