Statute · New York Tax Law
N.Y. Tax Law § 3018 — Uneconomical levies
N.Y. Tax Law § 3018
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 3018. Uneconomical levies. No levy may be made on any property if the amount of the expenses which the commissioner estimates (at the time of levy) would be incurred by the commissioner with respect to the levy and sale of such property exceeds the fair market value of such property at the…
Citator
N.Y. Tax Law § 3018 — Uneconomical levies is in force in the current edition of the Code, and nothing recorded condemns it.
§ 3018. Uneconomical levies. No levy may be made on any property if the amount of the expenses which the commissioner estimates (at the time of levy) would be incurred by the commissioner with respect to the levy and sale of such property exceeds the fair market value of such property at the time of levy.