N.Y. Tax Law § 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.