NY Tax L § 431 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 431 - Proceedings to Recover Tax.

§  431.  Proceedings  to  recover  tax.  1.  Whenever any distributor,   noncommercial importer or other 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 attorney-general shall, upon the request   of the department of taxation and finance, enforce payment of  such  tax   by  civil  action in the supreme court, in the name of the people of the   state, against such distributor, noncommercial importer or other  person   for the amount of such tax, with interest. The procceds of the judgment,   if any, shall be paid to the department of taxation and finance.2.  Whenever  any  distributor, noncommercial importer or other 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 distributor, noncommercial importer or   other 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 distributor, noncommercial  importer  or   other  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  distributor,  noncommercial  importer or other 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 the   distributor, noncommercial importer or other person as if the people  of   the state had recovered judgment against such distributor, noncommercial   importer or other person for the amount of the tax.3. In addition to the foregoing proceedings, in case of default of any   distributor  to pay, within the time limited herein, any tax, penalty 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 in payment of any   tax, penalty or interest to the state liquor authority and  may  request   the  revocation  or  suspension  of  the  license  or  licenses  of such   distributor on account of such default.