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This entry was published on 2020-04-17
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SECTION 174-C
Service of income execution without filing a warrant
Tax (TAX) CHAPTER 60, ARTICLE 8
* § 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