§ 692 — Collection, levy and liens

New York § 692

• Jurisdiction: New York
• Law TAX: Tax
• Part 6: Procedure and Administration
• Art. 22: Personal Income Tax

Text

§ 692. Collection, levy and liens.--(a) Collection procedures.--The\ntaxes imposed by this article shall be collected by the tax commission,\nand it may establish the mode or time for the collection of any amount\ndue it under this article if not otherwise specified. The tax commission\nshall, upon request, give a receipt for any sum collected under this\narticle. The tax commission may authorize banks or trust companies which\nare depositaries or financial agents of the state to receive and give a\nreceipt for any tax imposed under this article in such manner, at such\ntimes, and under such conditions as the tax commission may prescribe;\nand the tax commission shall prescribe the manner, times and conditions\nunder which the receipt of such tax by such banks and trust companies is\nto be treated as payment of such tax to the tax commission.\n (b) Notice and demand for tax.--The tax commission shall as soon as\npracticable give notice to each person liable for any amount of tax,\naddition to tax, penalty or interest, which has been assessed but\nremains unpaid, stating the amount and demanding payment thereof. Such\nnotice shall be left at the dwelling or usual place of business of such\nperson or shall be sent by mail to such person's last known address.\nExcept where the tax commission determines that collection would be\njeopardized by delay, if any tax is assessed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date.\n (c) Issuance of warrant after notice and demand.--If any person liable\nunder this article for the payment of any tax, addition to tax, penalty\nor interest neglects or refuses to pay the same within twenty-one\ncalendar days after notice and demand therefor is given to such person\nunder subsection (b) of this section (ten business days if the amount\nfor which such notice and demand is made equals or exceeds one hundred\nthousand dollars), the commissioner may within six years after the date\nof such assessment issue a warrant under the commissioner's official\nseal directed to the sheriff of any county of the state, or to any\nofficer or employee of the department, commanding him to levy upon and\nsell such person's real and personal property for the payment of the\namount assessed, with the cost of executing the warrant and to return\nsuch warrant to the commissioner and pay to him or her the money\ncollected by virtue thereof within sixty days after the receipt of the\nwarrant. If the commissioner finds that the collection of the tax or\nother amount is in jeopardy, notice and demand for immediate payment of\nsuch tax may be made by the commissioner and upon failure or refusal to\npay such tax or other amount the commissioner may issue a warrant\nwithout regard to the twenty-one day period (or ten-day period if\napplicable) provided in this subsection.\n (d) Copy of warrant to be filed and lien to be created.--Any sheriff\nor officer or employee who receives a warrant under subsection (c) shall\nwithin five days thereafter file a copy with the clerk of the\nappropriate county. The clerk shall thereupon enter in the judgment\ndocket, in the column for judgment debtors, the name of the taxpayer\nmentioned in the warrant, and in appropriate columns the tax or other\namounts for which the warrant is issued and the date when such copy is\nfiled; and such amount shall thereupon be a lien upon the title to and\ninterest in real, personal and other property of the taxpayer. Such lien\nshall not apply to personal property unless such warrant is filed in the\ndepartment of state.\n (e) Judgment.--When a warrant has been filed with the county clerk the\ntax commission shall, in the right of the people of the state of New\nYork, be deemed to have obtained judgment against the taxpayer for the\ntax or other amounts.\n (f) Execution.--The sheriff or officer or employee shall thereupon\nproceed upon the warrant in all respects, with like effect, and in the\nsame manner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and a sheriff shall be\nentitled to the same fees for his services in executing the warrant, to\nbe collected in the same manner. An officer or employee of the\ndepartment of taxation and finance may proceed in any county or counties\nof this state and shall have all the powers of execution conferred by\nlaw upon sheriffs, but shall be entitled to no fee or compensation in\nexcess of actual expenses paid in connection with the execution of the\nwarrant.\n (g) Taxpayer not a resident. Where a notice and demand under\nsubsection (b) shall have been given to a taxpayer who is not then a\nresident, and it appears to the tax commission that it is not\npracticable to find in this state property of the taxpayer sufficient to\npay the entire balance of tax or other amount owing by such taxpayer who\nis not then a resident, the tax commission may, in accordance with\nsubsection (c), issue a warrant directed to an officer or employee of\nthe department of taxation and finance, a copy of which warrant shall be\nmailed by certified or registered mail to the taxpayer at his last known\naddress, subject to the rules for mailing provided in subsection (a) of\nsection six hundred eighty-one. Such warrant shall command the officer\nor employee to proceed in Albany county, and he shall, within five days\nafter receipt of the warrant, file the warrant and obtain a judgment in\naccordance with this section. Thereupon the tax commission may authorize\nthe institution of any action or proceeding to collect or enforce the\njudgment in any place and by any procedure that a civil judgment of the\nsupreme court of the state of New York could be collected or enforced.\nThe tax commission may also, in its discretion, designate agents or\nretain counsel for the purpose of collecting, outside the state of New\nYork, any unpaid taxes, additions to tax, penalties or interest which\nhave been assessed under this article against taxpayers who are not\nresidents of this state, may fix the compensation of such agents and\ncounsel to be paid out of money appropriated or otherwise lawfully\navailable for payment thereof, and may require of them bonds or other\nsecurity for the faithful performance of their duties, in such form and\nin such amount as the tax commission shall deem proper and sufficient.\n (h) Action by state for recovery of taxes.--Action may be brought by\nthe attorney general at the instance of the tax commission in the name\nof the state to recover the amount of any unpaid taxes, additions to\ntax, penalties or interest which have been assessed under this article\nwithin six years prior to the date the action is commenced.\n (i) Release of lien.--The tax commission, if it finds that the\ninterests of the state will not thereby be jeopardized, and upon such\nconditions as it may require, may release any property from the lien of\nany warrant for unpaid taxes, additions to tax, penalties and interest\nfiled pursuant to this section, and such release may be recorded in the\noffice of any recording officer in which such warrant has been filed.\n