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.