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: February 3, 2019