Section 3016. Notice to person liable to pay tax

Latest version.

Before the commissioner
  collects any tax by levy, the commissioner shall give prominent  written
  notice  to  the  person liable to pay the same that, in like manner as a
  judgment creditor, the department has  certain  rights  to  enforce  the
  warrant by levying upon real and personal property of the taxpayer. Such
  statement   shall   be  made  in  clear  and  concise  language  readily
  comprehensible to the average reader and shall be set off from any other
  text or notice.

                    
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