511. Proceedings to recover tax. 1. Whenever any person shall fail to pay, within the time limited herein, any tax, interest or penalties which he is required to pay under the provisions of this article, the attorney general shall, upon the request of the department of taxation and finance, enforce payment of such tax, interest or penalties by civil action, in the name of the people of the state, against such person for the amount of such tax, interest or penalties. The proceeds of the judgment, if any, shall be paid to the department of taxation and finance.
2. Whenever any person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the tax commission may issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell the real and personal property of such person, found within his county, for the payment of the amount thereof, with the added penalties, interest and the cost of executing the warrant, and to return such warrant to the department of taxation and finance and to pay to it 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 clerk of his county a copy thereof, and thereupon the clerk shall enter in the judgment docket the name of the person mentioned in the warrant, and the amount of the tax, penalties and interest for which the warrant is issued and the date when such copy is filed, and thereupon the amount of such warrant so docketed shall become a lien upon the title to and 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 also filed in the department of state. The said sheriff shall thereupon proceed upon the warrant in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner. In the discretion of the tax commission a warrant of like terms, force and effect may be issued and directed to any officer or employee of the department of taxation and finance, 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 actual expenses paid in the performance of such duty. Upon such filing of a copy of a warrant, the tax commission shall have the same remedies to enforce the claim for taxes, penalties and interest against any person as if the people of the state had recovered judgment against such person for the amount of the tax.
3. Whenever any person is delinquent in the payment of any amount due under this article the commission may forthwith collect such amount from such person by seizing any motor vehicle or vehicular unit subject to the lien of the tax, which is owned by him or of which he has the lawful use or control and may thereafter sell it at public auction in the county in which it was seized to pay the fees, taxes, interest and penalties and any costs incurred on account of the seizure and sale, after giving ten days' notice of the sale in writing to such person and, where such person is not the owner of such motor vehicle or vehicular unit, to the owner thereof provided that he has filed with the tax commission a statement of his ownership of the motor vehicle or vehicular unit subject to the lien. Public notice of the time and place of the sale of the property to be sold shall be given by posting same in at least six public places in the county where the sale is to be made, at least six days prior thereto. A copy of such notice shall be filed at least six days prior to the sale in an office of the department of taxation and finance in Albany to be designated by the tax commission, and shall be available for public inspection. The proceeds of such sale shall be paid into the state treasury to the credit of the general fund provided, however, any excess received upon the sale over the amount of the fees, taxes, interest and penalties and any costs incurred on account of the seizure and sale shall be refunded to such person or owner.
4. In addition to the foregoing proceedings, in case of default of any person to pay, within the time limited herein, any fees, taxes, penalties or interest which he is required to pay under the provisions of this article or to file a bond, other security or a return as required by this article or by the tax commission, the tax commission may forward a written statement of the facts showing such default to the department of motor vehicles which shall suspend all registration plates of all motor vehicles, trailers, semi-trailers, dollies or other devices of such person on account of such default, which suspension shall be terminated if the commission certifies that such persons have paid or secured the above amounts, or filed the required bond or other security.
5. The operation by a nonresident of a vehicular unit in this state or the operation in this state of a motor vehicle, trailer, semi-trailer, dolly or other device owned by a nonresident shall be deemed equivalent to an appointment by such nonresident of the secretary of state to be his true and lawful attorney upon whom may be served the process in any action or proceeding against him growing out of any liability for fees, taxes, penalties or interest under this article and such operation shall be deemed a signification of his agreement that any such process against him which is so served shall be of the same legal force and validity as if served on him personally within the state and within the territorial jurisdiction of the court from which the process issues. Service of process shall be made by either (1) personally delivering to and leaving with the secretary of state or a deputy secretary of state duplicate copies thereof at the office of the department of state in the city of Albany, in which event the secretary of state shall forthwith send by registered mail one of such copies to the person at the address designated by him in his application for a certificate of registration under this article or in the last return filed by him under this article or as shown on the records of the commissioner, or if no application has been filed, at his last known office address within or without the state, or (2) personally delivering to and leaving with the secretary of state or a deputy secretary of state a copy thereof at the office of the department of state in the city of Albany and by delivering a copy thereof to the person, personally without the state. Proof of such personal service without the state shall be filed with the clerk of the court in which the process is pending within thirty days after such service and such service shall be complete ten days after proof thereof is filed.
Last modified: February 3, 2019