20 CRR-NY 2394.4NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER IX. PROCEDURAL REGULATIONS
PART 2394. PROMPT HEARING PROCEDUREREGARDING PREDECISION WARRANTS AND WARRANTS ISSUED PURSUANT TO JEOPARDYASSESSMENTS
20 CRR-NY 2394.4
20 CRR-NY 2394.4
2394.4 Notice ofright to a prompt hearing.
(a) Written notice ofthe right to a prompt hearing to determine the probable validity ofthe department's claim with regard to a predecision warrant commandingthe levy upon the real and personal property of any person to whomthese rules are applicable shall be mailed to such person at his lastknown address by registered or certified mail no later than five businessdays after said warrant is issued. The notice shall contain a statementof facts upon which the department relied in issuing the predecisionwarrant.
(b) The department may,within the time limitations set forth in subdivision (a) of this section,cause such notice to be personally delivered to any person to whomthe provisions of this Part are applicable.
20 CRR-NY 2394.4
Current through September 30, 2022
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.