N.Y. Tax Law § 289: Proceedings to recover tax

§ 289. Proceedings to recover tax. Whenever any distributor shall fail

to pay, within the time limited herein, any tax which he is required to

pay under the provisions of this article, the attorney-general shall,

upon the request of the department of taxation and finance, enforce

payment of such tax by civil action in the supreme court, in the name of

the people of the state, against such distributor for the amount of such

tax, with interest. The proceeds of the judgment, if any, shall be paid

to the department of taxation and finance.

Whenever any distributor shall fail to pay, within the time limited

herein, any tax which he is required to pay under the provisions of this

article, the tax commission may issue a warrant under its official seal,

directed to the sheriff of any county of the state, commanding him to

levy upon and sell the real and personal property of such distributor,

found within his county, for the payment of the amount thereof, with the

added penalties, interest and the cost of executing the warrant, and to

return such warrant to the department of taxation and finance and to pay

to it 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 clerk of his county a copy

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

name of the distributor mentioned in the warrant, and the amount of the

tax, penalties and interest for which the warrant is issued and the date

when such copy is filed, and thereupon the amount of such warrant so

docketed shall become a lien upon the title to and interest in real and

personal property of the distributor against whom the warrant is issued.

Such lien shall not apply to personal property unless such warrant is

also filed in the department of state. The said sheriff shall thereupon

proceed upon the warrant in all respects, with like effect, and in the

same manner prescribed by law in respect to executions issued against

property upon judgments of a court of record, and shall be entitled to

the same fees for his services in executing the warrant, to be collected

in the same manner. In the discretion of the tax commission a warrant of

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

or employee of the department of taxation and finance, 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 actual expenses paid in the performance of

such duty. Upon such filing of a copy of a warrant, the tax commission

shall have the same remedies to enforce the claim for taxes, penalties

and interest against the distributor as if the people of the state had

recovered judgment against such distributor for the amount of the tax.