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New York · Through 2026-09-11

N.Y. Tax Law § 3018: Uneconomical levies

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Where this section sits in the code
  1. Tax Law
  2. Article 41. Taxpayers' Bill of Rights
  3. Part 2. Liens and Levies

§ 3018. Uneconomical levies. No levy may be made on any property if

the amount of the expenses which the commissioner estimates (at the time

of levy) would be incurred by the commissioner with respect to the levy

and sale of such property exceeds the fair market value of such property

at the time of levy.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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