New York Statutes

§ 3018 — Uneconomical levies

New York § 3018
JurisdictionNew York
Law TAXTax
Part 2Liens and Levies
Art. 41Taxpayers' Bill of Rights

This text of New York § 3018 (Uneconomical levies) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 3018 (2026).

Text

§ 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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Bluebook (online)
New York § 3018, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/3018.