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New York Tax Law Section 6 - Filing Of Warrants In The Department Of State.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 6 - Filing Of Warrants In The Department Of State.

    § 6. Filing of warrants in the department of state. Wherever under the
  provisions  of  this  chapter  a  warrant is required to be filed in the
  department of state in order to create a lien on personal property  such
  requirement shall be satisfied if there is filed a record of the fact of
  the  issuance  of  such warrant, including the name of the person on the
  basis of whose tax liability the  warrant  is  issued,  the  last  known
  address  of such person, and the amount of such tax liability, including
  penalties and interest. No fee shall be required to  be  paid  for  such
  filing  of  such  warrant  or  such  record.  The  term  "filed" in such
  provisions shall mean presentation  to  the  department  of  state,  for
  filing, of such warrant or such record.

Last modified: September 7, 2006