RPTL 994 · Title 5. Provisions of General Application; Miscellaneous
No fine or imprisonment for non-payment of taxes
Verbatim from the official edition
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 994. No fine or imprisonment for non-payment of taxes. Neglect or refusal to pay any tax shall not be punishable as a contempt or as misconduct and no fine shall be imposed for such non-payment, nor shall any person be imprisoned or otherwise punishable on account of non-payment of any tax or of any fine imposed for refusal or neglect to pay such tax. This section shall not apply to proceedings supplementary to execution upon judgments recovered for taxes.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT994
- Text hash
- sha256 c637e2beda83e9d341273ede184f3045f154f86f22e3c1e4560b44db8aedb540
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.