N.Y. Tax Law Section 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 * NB Repealed November 15, 2026

Source: Section 3013 — Method of payment of personal income tax refunds; notice, https://www.­nysenate.­gov/legislation/laws/TAX/3013 (updated Aug. 6, 2021; accessed Oct. 26, 2024).

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Accessed:
Oct. 26, 2024

Last modified:
Aug. 6, 2021

§ 3013’s source at nysenate​.gov

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