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This entry was published on 2014-09-22
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Proceedings to recover tax
§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail
to pay any tax, penalty or interest imposed by this article, the
attorney general shall, upon the request of the commissioner of taxation
and finance, 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 commissioner of taxation
and finance 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 grantor or grantee liable for the tax, which may be found within his
county, for the payment of the amount thereof, with any penalty and
interest, and the cost of executing the warrant, and to return such
warrant to the commissioner of taxation and finance and to pay the
commissioner 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,
penalty 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 the 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 commissioner of taxation and finance a warrant of
like terms, force and effect may be issued and directed to any officer
or employee of the division of taxation, 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 commissioner of taxation and finance
shall have the same remedies to enforce the amount due thereunder as if
the state had recovered the judgment therefor.