New York Consolidated Laws, Tax Law - TAX § 3005. Requirements of certain department letters, notices and documents

The division of taxation or the division of tax appeals, as the case may be, shall include a return address in every (a) letter to a taxpayer regarding the taxpayer's liability for tax, (b) notice which gives a person the right to a hearing under any tax, (c) billing or collection document and (d) administrative law judge determination and tribunal decision, to which the taxpayer may write with questions regarding the letter, notice, document, determination or decision.  Such notices and documents described in subdivisions (b) and (c) of this section shall also include a telephone number which the taxpayer may call with questions regarding the notice or document.  Such address or telephone number may be within the division of taxation or the division of tax appeals, or within another appropriate state or other agency, and may be included in the letter, notice, document, determination or decision, or on a separate, accompanying document.  Nothing in this section shall be construed to prevent either such division from including an address or telephone number in other letters, notices or documents sent to taxpayers or other persons.

The governing body of any municipality may issue negotiable coupon bonds, to be denominated funding bonds, for the purpose of funding any of the legal floating indebtedness of such municipality existing at any time. The specific indebtedness to be funded and the amount of such funding bonds to be issued under the provisions of this part 1 shall first be determined by such governing body and a certificate of such determination shall be made and entered in the records of the municipality prior to the issuance of said funding bonds. Nothing in this part 1 shall be construed to repeal or amend any law limiting the indebtedness of municipalities.