N.Y. Tax Law Section 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.

Source: Section 3018 — Uneconomical levies, https://www.­nysenate.­gov/legislation/laws/TAX/3018 (updated Sep. 22, 2014; accessed Jun. 21, 2025).

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Jun. 21, 2025

Last modified:
Sep. 22, 2014

§ 3018. Uneconomical levies's source at nysenate​.gov

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