§ 171-v. Enforcement of delinquent tax liabilities through the\nsuspension of drivers' licenses. (1) The commissioner shall enter into a\nwritten agreement with the commissioner of motor vehicles, which shall\nset forth the procedures for the two departments to cooperate in a\nprogram to improve tax collection through the suspension of drivers'\nlicenses of taxpayers with past-due tax liabilities equal to or in\nexcess of ten thousand dollars. For the purposes of this section, the\nterm "tax liabilities" shall mean any tax, surcharge, or fee\nadministered by the commissioner, or any penalty or interest due on\nthese amounts owed by an individual with a New York driver's license,\nthe term "driver's license" means any license issued by the department\nof motor vehicles, except for a commercial driver's license as defined\nin section five hundred one-a of the vehicle and traffic law, and the\nterm "past-due tax liabilities" means any tax liability or liabilities\nwhich have become fixed and final such that the taxpayer no longer has\nany right to administrative or judicial review.\n (2) The agreement shall include the following provisions:\n (a) the procedures by which the department shall notify the\ncommissioner of motor vehicles of taxpayers with past-due tax\nliabilities, including the procedures by which the department and the\ndepartment of motor vehicles shall share the information necessary to\nidentify individuals with past-due tax liabilities, which shall include\na taxpayer's name, social security number, and any other information\nnecessary to ensure the proper identification of the taxpayer;\n (b) the procedures by which the commissioner shall notify the\ndepartment of motor vehicles that a taxpayer has satisfied his or her\npast-due tax liabilities, or has entered into an installment payment\nagreement or has otherwise made payment arrangements satisfactory to the\ncommissioner, so that the suspension of the taxpayer's driver's license\nmay be lifted; and\n (c) any other matter the department and the department of motor\nvehicles shall deem necessary to carry out the provisions of this\nsection.\n (3) The department shall provide notice to the taxpayer of his or her\ninclusion in the license suspension program no later than sixty days\nprior to the date the department intends to inform the commissioner of\nmotor vehicles of the taxpayer's inclusion. However, no such notice\nshall be issued to a taxpayer whose wages are being garnished by the\ndepartment for the payment of past-due tax liabilities or past-due child\nsupport or combined child and spousal support arrears. Notice shall be\nprovided by first class mail to the taxpayer's last known address as\nsuch address appears in the electronic systems or records of the\ndepartment. Such notice shall include:\n (a) a clear statement of the past-due tax liabilities along with a\nstatement that the department shall provide to the department of motor\nvehicles the taxpayer's name, social security number and any other\nidentifying information necessary for the purpose of suspending his or\nher driver's license pursuant to this section and subdivision four-f of\nsection five hundred ten of the vehicle and traffic law sixty days after\nthe mailing or sending of such notice to the taxpayer;\n (b) a statement that the taxpayer may avoid suspension of his or her\nlicense by fully satisfying the past-due tax liabilities, by making\npayment arrangements satisfactory to the commissioner, or by\ndemonstrating any of the grounds for challenge set forth in subdivision\nfive of this section. Such statement shall include information regarding\nprograms through which the taxpayer can pay the past-due tax liabilities\nto the department, enter into a payment arrangement or request\nadditional information;\n (c) a statement that the taxpayer's right to protest the notice is\nlimited to raising issues set forth in subdivision five of this section;\n (d) a statement that the suspe
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