2023 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