Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2987
SPONSOR: Zebrowski
 
TITLE OF BILL:
An act to amend the tax law and the civil practice law and rules, in
relation to permitting consent for service in the form of magnetic tape
or through electronic means for certain collection procedures
 
PURPOSE OR GENERAL IDEA:
To add magnetic tape and electronic means to the list of forms in which
a party may be served by the Department of Taxation and Finance and may
respond to such service.
 
SUMMARY OF PROVISIONS:
Section one of the bill amends section 692 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.
Section two of the bill amends section 1092 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.
Section three of the bill amends section 5232 of the civil practice law
and rules as it relates to allowing electronic transmission of tax
levies on judgements when the state or its agencies is the creditor.
Section four of the bill relates to the effective date.
 
JUSTIFICATION:
Currently, New York tax laws are silent as to whether the New York State
Department of Taxation and Finance's levies can be served through elec-
tronic means. The provisions noted provide for the levy process for
personal income tax and corporate tax, respectively. Expressly adding
such language to the Tax Law would make clear it is acceptable to serve
such levies on the property holder by electronic means if when granted
consent. The proposed language mirrors what is found in New York State
statutes on Restraining Notices and Information Subpoenas. The adoption
of electronic filing would immediately result in savings and efficien-
cies related to cost, time, and environmental impact for immediate
stakeholders, while reducing errors.
 
LEGISLATIVE HISTORY:
A.6712 of 2021-22,
A.8038A of 2019-20.
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This legislation will take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
2987
2023-2024 Regular Sessions
IN ASSEMBLY
February 1, 2023
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law and the civil practice law and rules, in
relation to permitting consent for service in the form of magnetic
tape or through electronic means for certain collection procedures
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (f) of section 692 of the tax law, as amended by
2 chapter 65 of the laws of 1985, is amended to read as follows:
3 (f) Execution.--The sheriff or officer or employee shall thereupon
4 proceed upon the warrant in all respects, with like effect, and in the
5 same manner prescribed by law in respect to executions issued against
6 property upon judgments of a court of record, and a sheriff shall be
7 entitled to the same fees for his services in executing the warrant, to
8 be collected in the same manner. An officer or employee of the depart-
9 ment of taxation and finance may proceed in any county or counties of
10 this state and shall have all the powers of execution conferred by law
11 upon sheriffs, but shall be entitled to no fee or compensation in excess
12 of actual expenses paid in connection with the execution of the warrant.
13 Notwithstanding any other law to the contrary, the individual or if a
14 corporation, partnership, limited liability company or sole proprietor-
15 ship, through its officer, director, agent or employee to be served, may
16 consent in writing to the location for or means of service including
17 service in the form of magnetic tape or electronic means, as defined in
18 subdivision (f) of rule twenty-one hundred three of the civil practice
19 law and rules.
20 § 2. Subsection (f) of section 1092 of the tax law, as amended by
21 chapter 65 of the laws of 1985, is amended to read as follows:
22 (f) Execution.---The sheriff or officer or employee shall thereupon
23 proceed upon the warrant in all respects, with like effect, and in the
24 same manner prescribed by law in respect to executions issued against
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02485-01-3
A. 2987 2
1 property upon judgments of a court of record, and a sheriff shall be
2 entitled to the same fees for his services in executing the warrant, to
3 be collected in the same manner. An officer or employee of the depart-
4 ment of taxation and finance may proceed in any county or counties of
5 this state and shall have all the powers of execution conferred by law
6 upon sheriffs, but shall be entitled to no fee or compensation in excess
7 of actual expenses paid in connection with the execution of the warrant.
8 Notwithstanding any other law to the contrary, the individual or if a
9 corporation, partnership, limited liability company or sole proprietor-
10 ship, through its officer, director, agent or employee to be served, may
11 consent in writing to the location for or means of service including
12 service in the form of magnetic tape or electronic means, as defined in
13 subdivision (f) of rule twenty-one hundred three of the civil practice
14 law and rules.
15 § 3. Section 5232 of the civil practice law and rules is amended by
16 adding a new subdivision (i) to read as follows:
17 (i) When the state of New York, or any of its agencies or municipal
18 corporations is the judgment creditor, then notwithstanding any other
19 law to the contrary, the individual or if a corporation, partnership,
20 limited liability company, or sole proprietorship, through its officer,
21 director, agent or employee to be served, may consent in writing to the
22 location for or means of service including service in the form of
23 magnetic tape or electronic means, as defined in subdivision (f) of rule
24 twenty-one hundred three of this chapter.
25 § 4. This act shall take effect immediately.