N.Y. Tax Law § 431: Proceedings to recover tax

§ 431. Proceedings to recover tax. 1. Whenever any distributor,

noncommercial importer or other person 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, noncommercial importer or other person

for the amount of such tax, with interest. The procceds of the judgment,

if any, shall be paid to the department of taxation and finance.

2. Whenever any distributor, noncommercial importer or other person

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, noncommercial importer or

other person, 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, noncommercial importer or

other person 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, noncommercial importer or other person

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, noncommercial importer or other person as if the people of

the state had recovered judgment against such distributor, noncommercial

importer or other person for the amount of the tax.

3. In addition to the foregoing proceedings, in case of default of any

distributor to pay, within the time limited herein, any tax, penalty or

interest which he is required to pay under the provisions of this

article or to file a bond, other security or a return as required by

this article or by the tax commission, the tax commission may forward a

written statement of the facts showing such default in payment of any

tax, penalty or interest to the state liquor authority and may request

the revocation or suspension of the license or licenses of such

distributor on account of such default.