N.Y. TAX Law § 431 — New York Code / Act TAX / Article 18 / Section 431
Proceedings to recover tax
Status: in_force

§ 431. Proceedings to recover tax. 1. Whenever any distributor,\nnoncommercial importer or other person shall fail to pay, within the\ntime limited herein, any tax which he is required to pay under the\nprovisions of this article, the attorney-general shall, upon the request\nof the department of taxation and finance, enforce payment of such tax\nby civil action in the supreme court, in the name of the people of the\nstate, against such distributor, noncommercial importer or other person\nfor the amount of such tax, with interest. The procceds of the judgment,\nif any, shall be paid to the department of taxation and finance.\n  2. Whenever any distributor, noncommercial importer or other person\nshall fail to pay, within the time limited herein, any tax which he is\nrequired to pay under the provisions of this article, the tax commission\nmay issue a warrant under its official seal, directed to the sheriff of\nany county of the state, commanding him to levy upon and sell the real\nand personal property of such distributor, noncommercial importer or\nother person, found within his county, for the payment of the amount\nthereof, with the added penalties, interest and the cost of executing\nthe warrant, and to return such warrant to the department of taxation\nand finance and to pay to it the money collected by virtue thereof\nwithin sixty days after the receipt of such warrant. The sheriff shall\nwithin five days after the receipt of the warrant, file with the clerk\nof his county a copy thereof, and thereupon the clerk shall enter in the\njudgment docket the name of the distributor, noncommercial importer or\nother person mentioned in the warrant, and the amount of the tax,\npenalties and interest for which the warrant is issued and the date when\nsuch copy is filed, and thereupon the amount of such warrant so docketed\nshall become a lien upon the title to and interest in real and personal\nproperty of the distributor, noncommercial importer or other person\nagainst whom the warrant is issued. Such lien shall not apply to\npersonal property unless such warrant is also filed in the department of\nstate. The said sheriff shall thereupon proceed upon the warrant in all\nrespects, with like effect, and in the same manner prescribed by law in\nrespect to executions issued against property upon judgments of a court\nof record, and shall be entitled to the same fees for his services in\nexecuting the warrant, to be collected in the same manner. In the\ndiscretion of the tax commission a warrant of like terms, force and\neffect may be issued and directed to any officer or employee of the\ndepartment of taxation and finance, and in the execution thereof such\nofficer or employee shall have all the powers conferred by law upon\nsheriffs, but shall be entitled to no fee or compensation in excess of\nactual expenses paid in the performance of such duty.  Upon such filing\nof a copy of a warrant, the tax commission shall have the same remedies\nto enforce the claim for taxes, penalties and interest against the\ndistributor, noncommercial importer or other person as if the people of\nthe state had recovered judgment against such distributor, noncommercial\nimporter or other person for the amount of the tax.\n  3. In addition to the foregoing proceedings, in case of default of any\ndistributor to pay, within the time limited herein, any tax, penalty or\ninterest which he is required to pay under the provisions of this\narticle or to file a bond, other security or a return as required by\nthis article or by the tax commission, the tax commission may forward a\nwritten statement of the facts showing such default in payment of any\ntax, penalty or interest to the state liquor authority and may request\nthe revocation or suspension of the license or licenses of such\ndistributor on account of such default.\n