S T A T E O F N E W Y O R K
________________________________________________________________________
6712
2021-2022 Regular Sessions
I N A S S E M B L Y
March 26, 2021
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law and the civil practice law and rules, in
relation to permitting consent for service in the form of magnetic
tape or through electronic means for certain collection procedures
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (f) of section 692 of the tax law, as amended by
chapter 65 of the laws of 1985, is amended to read as follows:
(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 depart-
ment 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.
NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE PROPRIETOR-
SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
CONSENT IN WRITING TO THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN
SUBDIVISION (F) OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
LAW AND RULES.
§ 2. Subsection (f) of section 1092 of the tax law, as amended by
chapter 65 of the laws of 1985, is amended to read as follows:
(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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05599-01-1
A. 6712 2
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 depart-
ment 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.
NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE PROPRIETOR-
SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
CONSENT IN WRITING TO THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN
SUBDIVISION (F) OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
LAW AND RULES.
§ 3. Section 5232 of the civil practice law and rules is amended by
adding a new subdivision (i) to read as follows:
(I) WHEN THE STATE OF NEW YORK, OR ANY OF ITS AGENCIES OR MUNICIPAL
CORPORATIONS IS THE JUDGMENT CREDITOR, THEN NOTWITHSTANDING ANY OTHER
LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A CORPORATION, PARTNERSHIP,
LIMITED LIABILITY COMPANY, OR SOLE PROPRIETORSHIP, THROUGH ITS OFFICER,
DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY CONSENT IN WRITING TO THE
LOCATION FOR OR MEANS OF SERVICE INCLUDING SERVICE IN THE FORM OF
MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN SUBDIVISION (F) OF RULE
TWENTY-ONE HUNDRED THREE OF THIS CHAPTER.
§ 4. This act shall take effect immediately.