N.Y. TAX Law § 6 — New York Code / Act TAX / Article 1 / Section 6
Filing of electronic warrants and warrant-related records in the department of state
Status: in_force

§ 6. Filing of electronic warrants and warrant-related records in the\ndepartment of state. 1. Notwithstanding any provision of this chapter or\na related statute to the contrary, all warrants and warrant-related\nrecords issued by the department shall be filed electronically by the\ndepartment in the department of state. No fee shall be required to be\npaid for such filings. On the date of the electronic filing of a\nwarrant, as confirmed by the department of state pursuant to subdivision\nfive of this section:\n  (a) the amount of the tax stated in the warrant shall become a lien\nupon the title to and interest in all real, personal or other property\nlocated in New York state, owned by the person or persons named in the\nwarrant. The lien so created shall:\n  (i) attach to all real property and rights to real property located in\nNew York state that is owned by the person or persons named in the\nwarrant at any time during the period of the lien, including any real\nproperty or rights to real property located in New York state that is\nacquired by such person or persons after the lien arises; and\n  (ii) apply to all personal or other property and rights to personal or\nother property located in New York state that is owned by the person or\npersons named in the warrant at any time during the period of the lien,\nincluding any personal or other property or rights to personal or other\nproperty located in New York state that is acquired by such person or\npersons after the lien arises; and\n  (b) the commissioner shall, in the right of the people of the state of\nNew York, be deemed to have obtained a judgment against the person or\npersons named in the warrant for the amount of the tax stated in the\nwarrant.\n  2. Enforcement of a judgment obtained pursuant to subdivision one of\nthis section shall be as prescribed in article fifty-two of the civil\npractice law and rules.\n  3. A written or electronic copy of any electronic warrant or\nwarrant-related record filed in the department of state shall be filed\nby the department in the office of the clerk of the county named in the\nwarrant or warrant-related record.\n  4. Notwithstanding any provision of this chapter or a related statute\nto the contrary, all warrant-related records issued by the department\nthat are authorized by applicable laws, including, but not limited to,\nwarrant satisfactions, vacaturs, amendments and expirations, and any\nwarrant-related record issued by the department on or after July first,\ntwo thousand twenty-five that pertains to a warrant filed prior to July\nfirst, two thousand twenty-five, shall be filed electronically by the\ndepartment in the department of state. No fee shall be required to be\npaid for such filings. A written or electronic copy of the electronic\nwarrant-related record filed in the department of state shall be filed\nby the department in the office of the clerk of the county named in the\nwarrant-related record.\n  5. The department shall file warrants and warrant-related records\nelectronically with the department of state. The department of state\nshall provide electronic notice to the department confirming the date of\nfiling of the warrants and warrant-related records. The department of\nstate shall also make information regarding the warrants and\nwarrant-related records, including the date of filing, available to the\npublic and searchable by the name of the person or persons listed in the\ntax warrant. Upon request of the commissioner, the department of state\nshall certify that a warrant or warrant-related record has been filed\nand the date of such filing.\n  6. Notwithstanding any other provision of this chapter concerning the\nplace of filing of a tax warrant and the creation thereby of a tax lien\nand judgment, the provisions of this section shall govern such matters\nfor purposes of any taxes imposed by or pursuant to this chapter.\n