§ 3013 — Method of payment of personal income tax refunds; notice

New York § 3013

• Jurisdiction: New York
• Law TAX: Tax
• Part 1: Taxpayers' Rights
• Art. 41: Taxpayers' Bill of Rights

Text

* § 3013. Method of payment of personal income tax refunds; notice.\n(a) Notwithstanding the adoption by the commissioner of any prepaid\ndebit card or direct deposit program for payment of personal income tax\nrefunds, all taxpayers are entitled:\n (1) to receive personal income tax refunds by paper check; and\n (2) to opt out of any prepaid debit card or direct deposit program for\npayment of tax refunds.\n (b) The department shall provide taxpayers with a clear written\nstatement setting forth the taxpayer's right:\n (1) to receive tax refund payments by paper check; and\n (2) to opt out of any prepaid debit card or direct deposit program.\n (c) In the event that the commissioner elects to implement a program\nproviding for payment of personal income tax refunds by prepaid debit\ncard or direct deposit to a designated account of the taxpayer, the\ndepartment shall amend the forms used to file personal income tax\nreturns to reflect, in the area designated for selection of options for\nprocessing of refunds, that the taxpayer has the option of receiving his\nor her tax refund by personal check and shall provide a box which the\ntaxpayer may check to select that option.\n (d) In any written notice regarding a prepaid debit card program for\nthe payment of tax refunds, the department shall describe to taxpayers\nall of the features of the debit card program (e.g., withdrawal at any\nATM or point-of-sale use), including any fee or fees which may be\ncharged to the taxpayer in accessing his or her tax refund.\n * NB Repealed November 15, 2026\n