N.Y. Tax Law § 3018: Uneconomical levies
Where this section sits in the code
- Tax Law
- Article 41. Taxpayers' Bill of Rights
- 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