* § 6. Filing of warrants in the department of state. Wherever under
the provisions of this chapter a warrant is required to be filed in the
department of state in order to create a lien on personal property such
requirement shall be satisfied if there is filed a record of the fact of
the issuance of such warrant, including the name of the person on the
basis of whose tax liability the warrant is issued, the last known
address of such person, and the amount of such tax liability, including
penalties and interest. No fee shall be required to be paid for such
filing of such warrant or such record. The term "filed" in such
provisions shall mean presentation to the department of state, for
filing, of such warrant or such record.

* NB Effective until July 1, 2025

* § 6. Filing of electronic warrants and warrant-related records in
the department of state. 1. Notwithstanding any provision of this
chapter or a related statute to the contrary, all warrants and
warrant-related records issued by the department shall be filed
electronically by the department in the department of state. No fee
shall be required to be paid for such filings. On the date of the
electronic filing of a warrant, as confirmed by the department of state
pursuant to subdivision five of this section:

(a) the amount of the tax stated in the warrant shall become a lien
upon the title to and interest in all real, personal or other property
located in New York state, owned by the person or persons named in the
warrant. The lien so created shall:

(i) attach to all real property and rights to real property located in
New York state that is owned by the person or persons named in the
warrant at any time during the period of the lien, including any real
property or rights to real property located in New York state that is
acquired by such person or persons after the lien arises; and

(ii) apply to all personal or other property and rights to personal or
other property located in New York state that is owned by the person or
persons named in the warrant at any time during the period of the lien,
including any personal or other property or rights to personal or other
property located in New York state that is acquired by such person or
persons after the lien arises; and

(b) the commissioner shall, in the right of the people of the state of
New York, be deemed to have obtained a judgment against the person or
persons named in the warrant for the amount of the tax stated in the
warrant.

2. Enforcement of a judgment obtained pursuant to subdivision one of
this section shall be as prescribed in article fifty-two of the civil
practice law and rules.

3. A written or electronic copy of any electronic warrant or
warrant-related record filed in the department of state shall be filed
by the department in the office of the clerk of the county named in the
warrant or warrant-related record.

4. Notwithstanding any provision of this chapter or a related statute
to the contrary, all warrant-related records issued by the department
that are authorized by applicable laws, including, but not limited to,
warrant satisfactions, vacaturs, amendments and expirations, and any
warrant-related record issued by the department on or after July first,
two thousand twenty-five that pertains to a warrant filed prior to July
first, two thousand twenty-five, shall be filed electronically by the
department in the department of state. No fee shall be required to be
paid for such filings. A written or electronic copy of the electronic
warrant-related record filed in the department of state shall be filed
by the department in the office of the clerk of the county named in the
warrant-related record.

5. The department shall file warrants and warrant-related records
electronically with the department of state. The department of state
shall provide electronic notice to the department confirming the date of
filing of the warrants and warrant-related records. The department of
state shall also make information regarding the warrants and
warrant-related records, including the date of filing, available to the
public and searchable by the name of the person or persons listed in the
tax warrant. Upon request of the commissioner, the department of state
shall certify that a warrant or warrant-related record has been filed
and the date of such filing.

6. Notwithstanding any other provision of this chapter concerning the
place of filing of a tax warrant and the creation thereby of a tax lien
and judgment, the provisions of this section shall govern such matters
for purposes of any taxes imposed by or pursuant to this chapter.

* NB Effective July 1, 2025