New York Statutes
§ 3018 — Uneconomical levies
§ 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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Nearby Sections
15
§ 300
General definitions§ 3000
Short title§ 3002
Application§ 301-A
Imposition of tax§ 301-B
Exemptions§ 301-C
Reimbursement§ 301-E
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