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 May 11, 2024).

Green check means up to date. Up to date

Accessed:
May 11, 2024

Last modified:
Sep. 22, 2014

§ 3018’s source at nysenate​.gov

Link Style