N.Y. Tax Law 1826 – Use of tax or other notices to distribute advertising and propaganda material
§ 1826. Use of tax or other notices to distribute advertising and propaganda material.–(a) Any person, firm, corporation, or association, or agent or employee thereof, who mails or delivers or causes to be mailed or delivered, any notice, circular, pamphlet, card, hand-bill, printed or written notice of any kind other than that which is authorized or required by law with a statement of moneys due the state of New York or any political subdivision thereof, or with a tax bill or notification of a tax to be assessed or levied by the state of New York or any political subdivision thereof, is guilty of a misdemeanor.
Terms Used In N.Y. Tax Law 1826
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
(b) Notwithstanding the foregoing provisions of this section, it shall be lawful for the governing body of any political subdivision, by resolution unanimously passed to designate a particular written or printed notice relating to water rates, sewer rentals, permit fees and other fees and charges payable to the political subdivision to be included with said tax bill or notification of a tax to be assessed or levied.