§ 1414 — Proceedings to recover tax

§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail\nto pay any tax, penalty or interest imposed by this article, the\nattorney general shall, upon the request of the commissioner of taxation\nand finance, bring or cause to be brought an action to enforce the\npayment of the same on behalf of the state of New York in any court of\nthe state of New York or of any other state or of the United States.\n (b) As an additional or alternate remedy, the commissioner of taxation\nand finance may issue a warrant, directed to the sheriff of any county\ncommanding him to levy upon and sell the real and personal property of\nany grantor or grantee liable for the tax, which may be found within his\ncounty, for the payment of the amount thereof, with any penalty and\ninterest, and the cost of executing the warrant, and to return such\nwarrant to the commissioner of taxation and finance and to pay the\ncommissioner the money collected by virtue thereof within sixty days\nafter the receipt of such warrant. The sheriff shall within five days\nafter the receipt of the warrant file with the county clerk a copy\nthereof, and thereupon such clerk shall enter in the judgment docket the\nname of the person mentioned in the warrant and the amount of the tax,\npenalty and interest for which the warrant is issued and the date when\nsuch copy is filed. Thereupon the amount of such warrant so docketed\nshall become a lien upon the title to and the interest in real and\npersonal property of the person against whom the warrant is issued. Such\nlien shall not apply to personal property unless such warrant is filed\nin the department of state. The sheriff shall then proceed upon the\nwarrant, in the same manner, and with like effect, as that provided by\nlaw in respect to executions issued against property upon judgments of a\ncourt of record and for services in executing the warrant he shall be\nentitled to the same fees, which he may collect in the same manner. In\nthe discretion of the commissioner of taxation and finance a warrant of\nlike terms, force and effect may be issued and directed to any officer\nor employee of the division of taxation, and in the execution thereof\nsuch officer or employee shall have all the powers conferred by law upon\nsheriffs, but shall be entitled to no fee or compensation in excess of\nthe actual expenses paid in the performance of such duty. Upon such\nfiling of a copy of a warrant, the commissioner of taxation and finance\nshall have the same remedies to enforce the amount due thereunder as if\nthe state had recovered the judgment therefor.\n