N.Y. Tax Law § 3016: Notice to person liable to pay tax

§ 3016. Notice to person liable to pay tax. Before the commissioner

collects any tax by levy, the commissioner shall give prominent written

notice to the person liable to pay the same that, in like manner as a

judgment creditor, the department has certain rights to enforce the

warrant by levying upon real and personal property of the taxpayer. Such

statement shall be made in clear and concise language readily

comprehensible to the average reader and shall be set off from any other

text or notice.