NY Tax L § 1141 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1141 - Proceedings to Recover Tax.

§  1141.  Proceedings to recover tax. (a) Whenever any person required to collect tax shall fail to collect or pay over  any  tax,  penalty  or interest  imposed  by  this article as therein provided, or whenever any customer shall fail to pay  any  such  tax,  penalty  or  interest,  the attorney general shall, upon the request of the tax commission, bring or cause  to  be  brought  an  action to enforce the payment of the same on behalf of the state of New York in any court of the state of New York or of any other state or of the United States.  (b) As an additional or alternate remedy, the tax commission may issue a warrant, directed to the sheriff of any county commanding him to  levy upon  and  sell  the real and personal property of any person liable for the tax, which may be found within his county, for the  payment  of  the amount  thereof,  with  any  penalties  and  interest,  and  the cost of executing the warrant, and to return such warrant to the tax  commission and  to  pay  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 county clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the 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.  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  person  against whom the warrant is issued. Such lien shall not apply to personal property unless such warrant is filed in the department of state. The sheriff shall then proceed upon the warrant, in the same manner, and with like  effect,  as  that  provided  by  law  in respect  to executions issued against property upon judgments of a court of record and for services in executing the warrant he shall be entitled to the same fees, which he may  collect  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 the 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 amount  due  thereunder  as  if  the  state  had recovered judgment therefor.  (c)  Whenever  a  person  required  to  collect tax shall make a sale, transfer, or assignment in bulk of any part or the whole of his business assets,  otherwise  than  in  the  ordinary  course  of  business,   the purchaser,  transferee or assignee shall at least ten days before taking possession of the subject of  said  sale,  transfer  or  assignment,  or paying  therefor,  notify  the  tax commission by registered mail of the proposed sale and of the price, terms and conditions thereof whether  or not the seller, transferrer or assignor, has represented to, or informed the  purchaser,  transferee or assignee that he owes any tax pursuant to this article, and whether or not the purchaser, transferee, or  assignee has  knowledge that such taxes are owing, and whether any such taxes are in fact owing.   Whenever the purchaser, transferee or  assignee  shall  fail  to  give notice  to the tax commission as required by the preceding paragraph, or whenever the tax commission shall inform the  purchaser,  transferee  or assignee that a possible claim for such tax or taxes exists, any sums of money,  property  or choses in action, or other consideration, which the purchaser, transferee or assignee is required to transfer  over  to  the seller,  transferrer  or  assignor  shall be subject to a first priority right and lien for any such taxes theretofore or  thereafter  determined  to be due from the seller, transferrer or assignor to the state, and the purchaser,  transferee  or  assignee  is  forbidden  to  transfer to the seller, transferrer or assignor any such  sums  of  money,  property  or choses  in  action  to  the  extent  of the amount of the state's claim. Within ninety days of receipt of the notice of the  sale,  transfer,  or assignment   from   the  purchaser,  transferee  or  assignee,  the  tax commission shall give notice to the purchaser,  transferee  or  assignee and  to  the seller, transferrer, or assignor of the total amount of any tax or taxes  which  the  state  claims  to  be  due  from  the  seller, transferrer,  or  assignor to the state, and whenever the tax commission shall fail to give such notice to the purchaser, transferee, or assignee and the seller, transferrer, or assignor within ninety days from receipt of notice of the  sale,  transfer,  or  assignment,  such  failure  will release   the   purchaser,  transferee  or  assignee  from  any  further obligation to withhold any sums of money, property or choses in  action, or  other  consideration, which the purchaser, transferee or assignee is required to transfer over to the seller, transferrer or assignor, except that with respect to pending matters such ninety day periods  shall  not begin  to  run  until  ninety  days  after  the  effective  date of this provision. For failure to comply with the provisions of this subdivision the purchaser, transferee or assignee, in addition to being  subject  to the liabilities and remedies imposed under the provisions of article six of  the  uniform  commercial  code,  shall  be personally liable for the payment to the  state  of  any  such  taxes  theretofore  or  thereafter determined  to  be  due  to  the  state  from the seller, transferrer or assignor, except that the liability  of  the  purchaser,  transferee  or assignee  shall  be  limited  to an amount not in excess of the purchase price or fair market value of the business assets sold,  transferred  or assigned  to  such  purchaser,  transferee,  or  assignee,  whichever is higher, and such liability may be assessed  and  enforced  in  the  same manner  as the liability for tax under this article. Upon receipt within the ninety days as aforesaid of the notice of the total  amount  of  the state's  claim  from the tax commission, and demand for payment thereof, the purchaser, transferee or assignee may make payment of such claim  to the state from any sums of money, property, or choses in action withheld in  accord  with  the  provisions  of  this  paragraph, except that such payment shall be limited to an amount not  in  excess  of  the  purchase price  or fair market value of the business assets sold, transferred, or assigned to  such  purchaser,  transferee,  or  assignee,  whichever  is higher,  and  upon  making  the  payment, such purchaser, transferee, or assignee shall be relieved of all liability  for  such  amounts  to  the seller,  transferrer,  or  assignor,  and such amounts paid to the state shall be deemed  satisfaction  of  the  tax  liability  of  the  seller, transferrer, or assignor to the extent of the amount of such payment.   Where  the  liability  of a purchaser, transferee or assignee, for the payment to the state of any such taxes determined to  be  due  from  the seller, transferrer or assignor, has been wholly paid or satisfied or no longer  exists,  the  tax  commission  shall  mail  to  such  purchaser, transferee or assignee a notice, addressed to his  last  known  address, setting  forth  that such liability has been wholly paid or satisfied or no longer exists. The tax commission shall include in  such  notice  the following additional information:  (1)  the  name  and last known address of the purchaser, transferee or assignee;  (2) the amount of the lien paid, satisfied or vacated; and  (3) a statement to the effect that consumer  reporting  agencies  must delete  from  a  credit  file  any  reference to the particular tax lien within thirty days of receipt from the purchaser, transferee or assignee  of such notice. Provided, however, no order or decree  in  a  bankruptcy proceeding shall be construed as giving rise to the requirement that the notice provided for in this paragraph be given.