N.Y. Tax Law § 3013: Method of payment of personal income tax refunds; notice

* § 3013. Method of payment of personal income tax refunds; notice.

(a) Notwithstanding the adoption by the commissioner of any prepaid

debit card or direct deposit program for payment of personal income tax

refunds, all taxpayers are entitled:

(1) to receive personal income tax refunds by paper check; and

(2) to opt out of any prepaid debit card or direct deposit program for

payment of tax refunds.

(b) The department shall provide taxpayers with a clear written

statement setting forth the taxpayer's right:

(1) to receive tax refund payments by paper check; and

(2) to opt out of any prepaid debit card or direct deposit program.

(c) In the event that the commissioner elects to implement a program

providing for payment of personal income tax refunds by prepaid debit

card or direct deposit to a designated account of the taxpayer, the

department shall amend the forms used to file personal income tax

returns to reflect, in the area designated for selection of options for

processing of refunds, that the taxpayer has the option of receiving his

or her tax refund by personal check and shall provide a box which the

taxpayer may check to select that option.

(d) In any written notice regarding a prepaid debit card program for

the payment of tax refunds, the department shall describe to taxpayers

all of the features of the debit card program (e.g., withdrawal at any

ATM or point-of-sale use), including any fee or fees which may be

charged to the taxpayer in accessing his or her tax refund.

* NB Repealed November 15, 2026