N.Y. Tax Law § 1414: Proceedings to recover tax

§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail

to pay any tax, penalty or interest imposed by this article, the

attorney general shall, upon the request of the commissioner of taxation

and finance, bring or cause to be brought an action to enforce the

payment of the same on behalf of the state of New York in any court of

the state of New York or of any other state or of the United States.

(b) As an additional or alternate remedy, the commissioner of taxation

and finance may issue a warrant, directed to the sheriff of any county

commanding him to levy upon and sell the real and personal property of

any grantor or grantee liable for the tax, which may be found within his

county, for the payment of the amount thereof, with any penalty and

interest, and the cost of executing the warrant, and to return such

warrant to the commissioner of taxation and finance and to pay the

commissioner 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 county clerk a copy

thereof, and thereupon such clerk shall enter in the judgment docket the

name of the person mentioned in the warrant and the amount of the tax,

penalty and interest for which the warrant is issued and the date when

such copy is filed. Thereupon the amount of such warrant so docketed

shall become a lien upon the title to and the 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 filed

in the department of state. The sheriff shall then proceed upon the

warrant, in the same manner, and with like effect, as that provided by

law in respect to executions issued against property upon judgments of a

court of record and for services in executing the warrant he shall be

entitled to the same fees, which he may collect in the same manner. In

the discretion of the commissioner of taxation and finance a warrant of

like terms, force and effect may be issued and directed to any officer

or employee of the division of taxation, 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

the actual expenses paid in the performance of such duty. Upon such

filing of a copy of a warrant, the commissioner of taxation and finance

shall have the same remedies to enforce the amount due thereunder as if

the state had recovered the judgment therefor.