New York § 994 No fine or imprisonment for non-payment of taxes

New York Statutes

§ 994 — No fine or imprisonment for non-payment of taxes

New York § 994

Law RPTReal Property Tax

Title 5Provisions of General Application; Miscellaneous

Art. 9Levy and Collection of Taxes

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Bluebook

N.Y. Real Property Tax § 994 (2026).

Text

  § 994. No fine or imprisonment for non-payment of taxes.  Neglect or\nrefusal to pay any tax shall not be punishable as a contempt or as\nmisconduct and no fine shall be imposed for such non-payment, nor shall\nany person be imprisoned or otherwise punishable on account of\nnon-payment of any tax or of any fine imposed for refusal or neglect to\npay such tax. This section shall not apply to proceedings supplementary\nto execution upon judgments recovered for taxes.\n

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§ 994. No fine or imprisonment for non-payment of taxes. Neglect or\nrefusal to pay any tax shall not be punishable as a contempt or as\nmisconduct and no fine shall be imposed for such non-payment, nor shall\nany person be imprisoned or otherwise punishable on account of\nnon-payment of any tax or of any fine imposed for refusal or neglect to\npay such tax. This section shall not apply to proceedings supplementary\nto execution upon judgments recovered for taxes.\n