New York Statutes

§ 3018 — Uneconomical levies

New York·Law TAX Tax·Part 2 Liens and Levies·Art. 41 Taxpayers' Bill of Rights
§ 3018. Uneconomical levies. No levy may be made on any property if\nthe amount of the expenses which the commissioner estimates (at the time\nof levy) would be incurred by the commissioner with respect to the levy\nand sale of such property exceeds the fair market value of such property\nat the time of levy.\n

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