Section 3004. Disclosure of rights of taxpayers

(a) The commissioner shall,
  as soon as practicable, but not later than one hundred eighty days after
  the effective date of this article, prepare a statement which sets forth
  in simple and nontechnical terms:
    (1)  the  rights  of a taxpayer and the obligations of the division of
  taxation of the department of taxation and finance during an audit;
    (2) the procedures by which a taxpayer may appeal or  seek  review  of
  any  adverse  decision  of  the department, including administrative and
  judicial appeals;
    (3) the procedure for filing and processing refund claims  and  filing
  of taxpayer complaints;
    (4) the procedures which the department may use in enforcing taxes.
    (b)  The  commissioner shall transmit drafts of the statement required
  under subdivision (a) of this section, or proposed revision of any  such
  statement,  to  the chairpersons of the senate finance committee and the
  assembly ways and means committee and to the director of the division of
  the budget on the same day.
    (c) The statements prepared in accordance with this section  shall  be
  distributed  by  the  commissioner  to  all  taxpayers  the commissioner
  contacts (other than  by  providing  tax  forms)  with  respect  to  the
  determination  or collection of any tax, the cancellation, revocation or
  suspension of a license, permit or registration  or  the  denial  of  an
  application  for  a  license,  permit  or registration. The commissioner
  shall take such actions as the commissioner deems  necessary  to  assure
  that such distribution does not result in multiple statements being sent
  to any one taxpayer.