N.Y. Tax Law § 266: Enforcement; procedure

§ 266. Enforcement; procedure. In case the tax imposed by this article

is not paid as in this article provided, the tax commission may notify

the attorney-general of such failure or refusal to pay and it shall then

be the duty of the attorney-general to enforce the payment of such tax,

and for that purpose he may maintain an action in the name of the people

of the state of New York, in any court of competent jurisdiction, either

to sell such mortgage; or, he may maintain an action against the

mortgagee or his assignee or successor in interest personally; or,

whereby stipulations contained in such mortgage it is made the duty of

the mortgagor to pay such tax, or where the mortgagor is liable for the

tax imposed under this article, then against the mortgagor or his

successor in interest personally; or, in the case of a trust mortgage

against the trust mortgagee, personally; or, he may pursue either, any

or all such remedies. All actions instituted by the attorney-general, as

herein provided, shall, if the amount involved is fifty dollars or more,

be brought in the county of Albany. Where, in any action, a recovery is

had there shall be added to the amount of such tax and included in the

judgment, interest at the rate of one per centum per month on the amount

of such tax, to be computed from the date on which such tax became due

and payable, except that in the case of taxable mortgages heretofore

recorded and upon which the tax imposed by this article has not been

paid, and where, in such case, no penalty is prescribed by law for the

nonpayment of such tax, interest shall be added at the rate of six per

centum per annum. In any action brought as herein provided, where the

judgment provides for the sale of the mortgage, such judgment shall also

prescribe the time, place and manner of such sale and of the notice

thereof to be given, and, in the discretion of the court, may direct

that such sale be made by or under the direction of the comptroller or

the recording officer of the county in which such mortgage was first

recorded, and all money recovered in such action shall be paid by the

attorney-general to the proper recording officer in satisfaction of such

tax, and all costs recovered therein shall be paid into the state

treasury.

Cross-reference: For criminal penalties, see article thirty-seven of

this chapter.