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This entry was published on 2014-09-22
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SECTION 511
Proceedings to recover tax
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 511. Proceedings to recover tax. 1. Whenever any person shall fail
to pay, within the time limited herein, any tax, interest or penalties
which he is required to pay under the provisions of this article, the
attorney general shall, upon the request of the department of taxation
and finance, enforce payment of such tax, interest or penalties by civil
action, in the name of the people of the state, against such person for
the amount of such tax, interest or penalties. The proceeds of the
judgment, if any, shall be paid to the department of taxation and
finance.

2. Whenever any person shall fail to pay, within the time limited
herein, any tax which he is required to pay under the provisions of this
article, the tax commission may issue a warrant under its official seal,
directed to the sheriff of any county of the state, commanding him to
levy upon and sell the real and personal property of such person, found
within his county, for the payment of the amount thereof, with the added
penalties, interest and the cost of executing the warrant, and to return
such warrant to the department of taxation and finance and to pay to it
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 clerk of his county a copy
thereof, and thereupon the clerk shall enter in the judgment docket the
name of the person mentioned in the warrant, and the amount of the tax,
penalties and interest for which the warrant is issued and the date when
such copy is filed, and thereupon the amount of such warrant so docketed
shall become a lien upon the title to and 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 also filed
in the department of state. The said sheriff 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 shall be entitled to
the same fees for his services in executing the warrant, to be collected
in the same manner. In the discretion of the tax commission a warrant of
like terms, force and effect may be issued and directed to any officer
or employee of the department of taxation and finance, 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 actual expenses paid in the performance of
such duty. Upon such filing of a copy of a warrant, the tax commission
shall have the same remedies to enforce the claim for taxes, penalties
and interest against any person as if the people of the state had
recovered judgment against such person for the amount of the tax.

3. Whenever any person is delinquent in the payment of any amount due
under this article the commission may forthwith collect such amount from
such person by seizing any motor vehicle or vehicular unit subject to
the lien of the tax, which is owned by him or of which he has the lawful
use or control and may thereafter sell it at public auction in the
county in which it was seized to pay the fees, taxes, interest and
penalties and any costs incurred on account of the seizure and sale,
after giving ten days' notice of the sale in writing to such person and,
where such person is not the owner of such motor vehicle or vehicular
unit, to the owner thereof provided that he has filed with the tax
commission a statement of his ownership of the motor vehicle or
vehicular unit subject to the lien. Public notice of the time and place
of the sale of the property to be sold shall be given by posting same in
at least six public places in the county where the sale is to be made,
at least six days prior thereto. A copy of such notice shall be filed at
least six days prior to the sale in an office of the department of
taxation and finance in Albany to be designated by the tax commission,
and shall be available for public inspection. The proceeds of such sale
shall be paid into the state treasury to the credit of the general fund
provided, however, any excess received upon the sale over the amount of
the fees, taxes, interest and penalties and any costs incurred on
account of the seizure and sale shall be refunded to such person or
owner.

4. In addition to the foregoing proceedings, in case of default of any
person to pay, within the time limited herein, any fees, taxes,
penalties or interest which he is required to pay under the provisions
of this article or to file a bond, other security or a return as
required by this article or by the tax commission, the tax commission
may forward a written statement of the facts showing such default to the
department of motor vehicles which shall suspend all registration plates
of all motor vehicles, trailers, semi-trailers, dollies or other devices
of such person on account of such default, which suspension shall be
terminated if the commission certifies that such persons have paid or
secured the above amounts, or filed the required bond or other security.

5. The operation by a nonresident of a vehicular unit in this state or
the operation in this state of a motor vehicle, trailer, semi-trailer,
dolly or other device owned by a nonresident shall be deemed equivalent
to an appointment by such nonresident of the secretary of state to be
his true and lawful attorney upon whom may be served the process in any
action or proceeding against him growing out of any liability for fees,
taxes, penalties or interest under this article and such operation shall
be deemed a signification of his agreement that any such process against
him which is so served shall be of the same legal force and validity as
if served on him personally within the state and within the territorial
jurisdiction of the court from which the process issues. Service of
process shall be made by either (1) personally delivering to and leaving
with the secretary of state or a deputy secretary of state duplicate
copies thereof at the office of the department of state in the city of
Albany, in which event the secretary of state shall forthwith send by
registered mail one of such copies to the person at the address
designated by him in his application for a certificate of registration
under this article or in the last return filed by him under this article
or as shown on the records of the commissioner, or if no application has
been filed, at his last known office address within or without the
state, or (2) personally delivering to and leaving with the secretary of
state or a deputy secretary of state a copy thereof at the office of the
department of state in the city of Albany and by delivering a copy
thereof to the person, personally without the state. Proof of such
personal service without the state shall be filed with the clerk of the
court in which the process is pending within thirty days after such
service and such service shall be complete ten days after proof thereof
is filed.