§ 3004 — Disclosure of rights of taxpayers

§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall,\nas soon as practicable, but not later than one hundred eighty days after\nthe effective date of this article, prepare a statement which sets forth\nin simple and nontechnical terms:\n (1) the rights of a taxpayer and the obligations of the division of\ntaxation of the department of taxation and finance during an audit;\n (2) the procedures by which a taxpayer may appeal or seek review of\nany adverse decision of the department, including administrative and\njudicial appeals;\n (3) the procedure for filing and processing refund claims and filing\nof taxpayer complaints;\n (4) the procedures which the department may use in enforcing taxes.\n (b) The commissioner shall transmit drafts of the statement required\nunder subdivision (a) of this section, or proposed revision of any such\nstatement, to the chairpersons of the senate finance committee and the\nassembly ways and means committee and to the director of the division of\nthe budget on the same day.\n (c) The statements prepared in accordance with this section shall be\ndistributed by the commissioner to all taxpayers the commissioner\ncontacts (other than by providing tax forms) with respect to the\ndetermination or collection of any tax, the cancellation, revocation or\nsuspension of a license, permit or registration or the denial of an\napplication for a license, permit or registration. The commissioner\nshall take such actions as the commissioner deems necessary to assure\nthat such distribution does not result in multiple statements being sent\nto any one taxpayer.\n