NY Tax L § 511 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 511 - Proceedings to Recover Tax.

§  511.  Proceedings to recover tax. 1. Whenever any person shall fail   to pay, within the time limited herein, any tax, interest  or  penalties   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, interest or penalties by civil   action,  in the name of the people of the state, against such person for   the amount of such tax, interest  or  penalties.  The  proceeds  of  the   judgment,  if  any,  shall  be  paid  to  the department of taxation and   finance.2. Whenever any 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 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 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 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  any  person  as  if  the people of the state had   recovered judgment against such person for the amount of the tax.3. Whenever any person is delinquent in the payment of any amount  due   under this article the commission may forthwith collect such amount from   such  person  by  seizing any motor vehicle or vehicular unit subject to   the lien of the tax, which is owned by him or of which he has the lawful   use or control and may thereafter sell  it  at  public  auction  in  the   county  in  which  it  was  seized  to pay the fees, taxes, interest and   penalties and any costs incurred on account of  the  seizure  and  sale,   after giving ten days' notice of the sale in writing to such person and,   where  such  person  is not the owner of such motor vehicle or vehicular   unit, to the owner thereof provided that  he  has  filed  with  the  tax   commission  a  statement  of  his  ownership  of  the  motor  vehicle or   vehicular unit subject to the lien. Public notice of the time and  place   of the sale of the property to be sold shall be given by posting same in   at  least  six public places in the county where the sale is to be made,   at least six days prior thereto. A copy of such notice shall be filed at   least six days prior to the sale in  an  office  of  the  department  of    taxation  and  finance in Albany to be designated by the tax commission,   and shall be available for public inspection. The proceeds of such  sale   shall  be paid into the state treasury to the credit of the general fund   provided,  however, any excess received upon the sale over the amount of   the fees, taxes, interest  and  penalties  and  any  costs  incurred  on   account  of  the  seizure  and  sale shall be refunded to such person or   owner.4. In addition to the foregoing proceedings, in case of default of any   person to  pay,  within  the  time  limited  herein,  any  fees,  taxes,   penalties  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 to the   department of motor vehicles which shall suspend all registration plates   of all motor vehicles, trailers, semi-trailers, dollies or other devices   of such person on account of such default,  which  suspension  shall  be   terminated  if  the  commission certifies that such persons have paid or   secured the above amounts, or filed the required bond or other security.5. The operation by a nonresident of a vehicular unit in this state or   the operation in this state of a motor vehicle,  trailer,  semi-trailer,   dolly  or other device owned by a nonresident shall be deemed equivalent   to an appointment by such nonresident of the secretary of  state  to  be   his  true and lawful attorney upon whom may be served the process in any   action or proceeding against him growing out of any liability for  fees,   taxes, penalties or interest under this article and such operation shall   be deemed a signification of his agreement that any such process against   him  which is so served shall be of the same legal force and validity as   if served on him personally within the state and within the  territorial   jurisdiction  of  the  court  from  which the process issues. Service of   process shall be made by either (1) personally delivering to and leaving   with the secretary of state or a deputy  secretary  of  state  duplicate   copies  thereof  at the office of the department of state in the city of   Albany, in which event the secretary of state shall  forthwith  send  by   registered  mail  one  of  such  copies  to  the  person  at the address   designated by him in his application for a certificate  of  registration   under this article or in the last return filed by him under this article   or as shown on the records of the commissioner, or if no application has   been  filed,  at  his  last  known  office address within or without the   state, or (2) personally delivering to and leaving with the secretary of   state or a deputy secretary of state a copy thereof at the office of the   department of state in the city of  Albany  and  by  delivering  a  copy   thereof  to  the  person,  personally  without  the state. Proof of such   personal service without the state shall be filed with the clerk of  the   court  in  which  the  process  is pending within thirty days after such   service and such service shall be complete ten days after proof  thereof   is filed.