NY Tax L § 174-C (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 174-C - Service of Income Execution Without Filing a Warrant.

* §  174-c.  Service  of income execution without filing a warrant. 1.   Notwithstanding any provision of law to the contrary, if any  individual   liable  for  the  payment of any tax or other imposition administered by   the commissioner, including any additions to tax, penalties and interest   in connection therewith, fails to pay or to collect or pay over the same   within twenty-one calendar days after  notice  and  demand  therefor  is   given to such individual (ten business days if the amount for which such   notice  and  demand  is  made  equals  or  exceeds  one hundred thousand   dollars), the commissioner is authorized to serve an income execution on   the individual or on the person from whom the individual  is  receiving,   or  will  receive,  money, without filing a warrant in the office of the   clerk of the appropriate  county  or  in  the  department  of  state  as   provided  for  in  this  chapter.  For  purposes  of  serving  an income   execution pursuant to this section, the commissioner shall, in the right   of the people of the state of New  York,  be  deemed  to  have  obtained   judgment against the individual for the tax or other imposition, and the   additions  to  tax,  penalties  and  interest in connection thereof, and   there shall be a lien on the amount of the individual's income that  may   be  garnished.  If the commissioner chooses to serve an income execution   without filing a warrant pursuant to this section, the commissioner must   serve the income execution within six  years  after  the  first  date  a   warrant could be filed pursuant to section one hundred seventy-four-b of   this  article.  When serving an income execution without the filing of a   warrant, the commissioner shall  follow  the  procedures  set  forth  in   section  five  thousand two hundred thirty-one of the civil practice law   and rules, with the references in such section to "sheriff" to  be  read   as referring to the commissioner or the department. The income execution   shall  specify the name and address of the person from whom the taxpayer   is receiving or will receive money; the amount of money,  the  frequency   of  its  payment  and  the  amount  of  the installments to be collected   therefrom; and shall contain a notice to the taxpayer that the  taxpayer   shall  commence  payment  of  the  installments  specified in the notice   within a specified period of time that is no less than  twenty-one  days   after  the  notice  is  mailed  to  the  taxpayer,  and  that,  upon the   taxpayer's default, the execution will be served upon  the  person  from   whom  the  taxpayer  is  receiving  or  will  receive money. Such income   execution shall continue  to  be  in  effect  until  such  liability  is   satisfied  or  until twenty years from the first date a warrant could be   filed by the commissioner pursuant to section one hundred seventy-four-b   of this article, whether or not a warrant is filed for that liability.2. The provisions  of  this  section  shall  be  in  addition  to  the   procedures  relating  to  collection  or  administration  provided  with   respect to any tax or other imposition administered by the commissioner.   Where a  provision  of  this  section  is  inconsistent  with  any  such   provision  with  respect to such tax or other imposition, the provisions   of this section will apply. Nothing in this section  shall  prevent  the   commissioner  from timely filing a warrant in order to pursue any of the   collection methods authorized  under  article  fifty-two  of  the  civil   practice law and rules.3.  The  commissioner  shall periodically, but no less frequently than   quarterly, electronically file with the department of state  a  list  of   the  names  of the taxpayers who have been served with income executions   under the authority of this section during that period. The commissioner   shall also include in this list the  names  of  taxpayers  whose  income   executions   are   cancelled  or  discharged  during  that  period.  The   department of state shall  upon  receipt  post  such  a  list  to  their   website.* NB Repealed April 1, 2025