New York Tax Law Section 1414 - Proceedings to recover tax.

1414. Proceedings to recover tax. (a) Whenever any person shall fail to pay any tax, penalty or interest imposed by this article, the attorney general shall, upon the request of the commissioner of taxation and finance, bring or cause to be brought an action to enforce the payment of the same on behalf of the state of New York in any court of the state of New York or of any other state or of the United States.

(b) As an additional or alternate remedy, the commissioner of taxation and finance may issue a warrant, directed to the sheriff of any county commanding him to levy upon and sell the real and personal property of any grantor or grantee liable for the tax, which may be found within his county, for the payment of the amount thereof, with any penalty and interest, and the cost of executing the warrant, and to return such warrant to the commissioner of taxation and finance and to pay the commissioner the money collected by virtue thereof within sixty days after the receipt of such warrant. The sheriff shall within five days after the receipt of the warrant file with the county clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax, penalty and interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and the interest in real and personal property of the person against whom the warrant is issued. Such lien shall not apply to personal property unless such warrant is filed in the department of state. The sheriff shall then proceed upon the warrant, in the same manner, and with like effect, as that provided by law in respect to executions issued against property upon judgments of a court of record and for services in executing the warrant he shall be entitled to the same fees, which he may collect in the same manner. In the discretion of the commissioner of taxation and finance a warrant of like terms, force and effect may be issued and directed to any officer or employee of the division of taxation, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. Upon such filing of a copy of a warrant, the commissioner of taxation and finance shall have the same remedies to enforce the amount due thereunder as if the state had recovered the judgment therefor.

Last modified: February 3, 2019