2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 692 - Collection, Levy and Liens.

§  692.  Collection,  levy and liens.--(a) Collection procedures.--The
taxes imposed by this article shall be collected by the tax  commission,
and  it  may establish the mode or time for the collection of any amount
due it under this article if not otherwise specified. The tax commission
shall, upon request, give a receipt for any  sum  collected  under  this
article. The tax commission may authorize banks or trust companies which
are  depositaries or financial agents of the state to receive and give a
receipt for any tax imposed under this article in such manner,  at  such
times,  and  under  such conditions as the tax commission may prescribe;
and the tax commission shall prescribe the manner, times and  conditions
under which the receipt of such tax by such banks and trust companies is
to be treated as payment of such tax to the tax commission.
(b)  Notice  and  demand for tax.--The tax commission shall as soon as
practicable give notice to each person liable for  any  amount  of  tax,
addition  to  tax,  penalty  or  interest,  which  has been assessed but
remains unpaid, stating the amount and demanding payment  thereof.  Such
notice  shall be left at the dwelling or usual place of business of such
person or shall be sent by mail to such  person's  last  known  address.
Except  where  the  tax  commission  determines that collection would be
jeopardized by delay, if any tax is assessed  prior  to  the  last  date
(including  any  date fixed by extension) prescribed for payment of such
tax, payment of such tax shall not be demanded until after such date.
(c) Issuance of warrant after notice and demand.--If any person liable
under this article for the payment of any tax, addition to tax,  penalty
or  interest  neglects  or  refuses  to  pay  the same within twenty-one
calendar days after notice and demand therefor is given to  such  person
under  subsection  (b)  of this section (ten business days if the amount
for which such notice and demand is made equals or exceeds  one  hundred
thousand  dollars), the commissioner may within six years after the date
of such assessment issue a warrant  under  the  commissioner's  official
seal  directed  to  the  sheriff  of  any county of the state, or to any
officer or employee of the department, commanding him to levy  upon  and
sell  such  person's  real  and personal property for the payment of the
amount assessed, with the cost of executing the warrant  and  to  return
such  warrant  to  the  commissioner  and  pay  to  him or her the money
collected by virtue thereof within sixty days after the receipt  of  the
warrant.  If  the  commissioner  finds that the collection of the tax or
other amount is in jeopardy, notice and demand for immediate payment  of
such  tax may be made by the commissioner and upon failure or refusal to
pay such tax or other  amount  the  commissioner  may  issue  a  warrant
without  regard  to  the  twenty-one  day  period  (or ten-day period if
applicable) provided in this subsection.
(d) Copy of warrant to be filed and lien to be  created.--Any  sheriff
or officer or employee who receives a warrant under subsection (c) shall
within  five  days  thereafter  file  a  copy  with  the  clerk  of  the
appropriate county. The clerk shall  thereupon  enter  in  the  judgment
docket,  in  the  column  for judgment debtors, the name of the taxpayer
mentioned in the warrant, and in appropriate columns the  tax  or  other
amounts  for  which the warrant is issued and the date when such copy is
filed; and such amount shall thereupon be a lien upon the title  to  and
interest in real, personal and other property of the taxpayer. Such lien
shall not apply to personal property unless such warrant is filed in the
department of state.
(e) Judgment.--When a warrant has been filed with the county clerk the
tax  commission  shall,  in  the right of the people of the state of New
York, be deemed to have obtained judgment against the taxpayer  for  the
tax or other amounts.
(f)  Execution.--The  sheriff  or  officer or employee 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  a  sheriff  shall  be
entitled  to the same fees for his services in executing the warrant, to
be collected  in  the  same  manner.  An  officer  or  employee  of  the
department of taxation and finance may proceed in any county or counties
of  this  state  and shall have all the powers of execution conferred by
law upon sheriffs, but shall be entitled to no fee  or  compensation  in
excess  of  actual expenses paid in connection with the execution of the
warrant.
(g)  Taxpayer  not  a  resident.  Where  a  notice  and  demand  under
subsection  (b)  shall  have  been given to a taxpayer who is not then a
resident,  and  it  appears  to  the  tax  commission  that  it  is  not
practicable to find in this state property of the taxpayer sufficient to
pay the entire balance of tax or other amount owing by such taxpayer who
is  not  then  a  resident,  the  tax commission may, in accordance with
subsection (c), issue a warrant directed to an officer  or  employee  of
the department of taxation and finance, a copy of which warrant shall be
mailed by certified or registered mail to the taxpayer at his last known
address,  subject to the rules for mailing provided in subsection (a) of
section six hundred eighty-one. Such warrant shall command  the  officer
or  employee to proceed in Albany county, and he shall, within five days
after receipt of the warrant, file the warrant and obtain a judgment  in
accordance with this section. Thereupon the tax commission may authorize
the  institution  of  any action or proceeding to collect or enforce the
judgment in any place and by any procedure that a civil judgment of  the
supreme  court  of the state of New York could be collected or enforced.
The tax commission may also, in  its  discretion,  designate  agents  or
retain  counsel  for the purpose of collecting, outside the state of New
York, any unpaid taxes, additions to tax, penalties  or  interest  which
have  been  assessed  under  this  article against taxpayers who are not
residents of this state, may fix the compensation  of  such  agents  and
counsel  to  be  paid  out  of  money appropriated or otherwise lawfully
available for payment thereof, and may require of them  bonds  or  other
security  for the faithful performance of their duties, in such form and
in such amount as the tax commission shall deem proper and sufficient.
(h) Action by state for recovery of taxes.--Action may be  brought  by
the  attorney  general at the instance of the tax commission in the name
of the state to recover the amount of any  unpaid  taxes,  additions  to
tax,  penalties  or interest which have been assessed under this article
within six years prior to the date the action is commenced.
(i) Release of  lien.--The  tax  commission,  if  it  finds  that  the
interests  of  the  state will not thereby be jeopardized, and upon such
conditions as it may require, may release any property from the lien  of
any  warrant  for unpaid taxes, additions to tax, penalties and interest
filed pursuant to this section, and such release may be recorded in  the
office of any recording officer in which such warrant has been filed.