{"data":{"id":"us-ny/n.y.-tax-law-1826","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1826","heading":"Use of tax or other notices to distribute advertising and propaganda material","body":"§ 1826. Use of tax or other notices to distribute advertising and\npropaganda material.--(a) Any person, firm, corporation, or association,\nor agent or employee thereof, who mails or delivers or causes to be\nmailed or delivered, any notice, circular, pamphlet, card, hand-bill,\nprinted or written notice of any kind other than that which is\nauthorized or required by law with a statement of moneys due the state\nof New York or any political subdivision thereof, or with a tax bill or\nnotification of a tax to be assessed or levied by the state of New York\nor any political subdivision thereof, is guilty of a misdemeanor.\n  (b) Notwithstanding the foregoing provisions of this section, it shall\nbe lawful for the governing body of any political subdivision, by\nresolution unanimously passed to designate a particular written or\nprinted notice relating to water rates, sewer rentals, permit fees and\nother fees and charges payable to the political subdivision to be\nincluded with said tax bill or notification of a tax to be assessed or\nlevied.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 4. Miscellaneous Crimes"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1826","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"31e51282714e97cfaa880bd7d57a3fa1ae064d8ea17c788492046c585c0ef936","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1825","next":"us-ny/n.y.-tax-law-1827"},"notice":"GroundRules: Original legal text. Not legal advice."}