N.Y. Tax Law § 511: Proceedings to recover tax

§ 511. Proceedings to recover tax. 1. Whenever any person shall fail

to pay, within the time limited herein, any tax, interest or penalties

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, interest or penalties by civil

action, in the name of the people of the state, against such person for

the amount of such tax, interest or penalties. The proceeds of the

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

finance.

2. Whenever any 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 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 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 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 any person as if the people of the state had

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

3. Whenever any person is delinquent in the payment of any amount due

under this article the commission may forthwith collect such amount from

such person by seizing any motor vehicle or vehicular unit subject to

the lien of the tax, which is owned by him or of which he has the lawful

use or control and may thereafter sell it at public auction in the

county in which it was seized to pay the fees, taxes, interest and

penalties and any costs incurred on account of the seizure and sale,

after giving ten days' notice of the sale in writing to such person and,

where such person is not the owner of such motor vehicle or vehicular

unit, to the owner thereof provided that he has filed with the tax

commission a statement of his ownership of the motor vehicle or

vehicular unit subject to the lien. Public notice of the time and place

of the sale of the property to be sold shall be given by posting same in

at least six public places in the county where the sale is to be made,

at least six days prior thereto. A copy of such notice shall be filed at

least six days prior to the sale in an office of the department of

taxation and finance in Albany to be designated by the tax commission,

and shall be available for public inspection. The proceeds of such sale

shall be paid into the state treasury to the credit of the general fund

provided, however, any excess received upon the sale over the amount of

the fees, taxes, interest and penalties and any costs incurred on

account of the seizure and sale shall be refunded to such person or

owner.

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

person to pay, within the time limited herein, any fees, taxes,

penalties 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 to the

department of motor vehicles which shall suspend all registration plates

of all motor vehicles, trailers, semi-trailers, dollies or other devices

of such person on account of such default, which suspension shall be

terminated if the commission certifies that such persons have paid or

secured the above amounts, or filed the required bond or other security.

5. The operation by a nonresident of a vehicular unit in this state or

the operation in this state of a motor vehicle, trailer, semi-trailer,

dolly or other device owned by a nonresident shall be deemed equivalent

to an appointment by such nonresident of the secretary of state to be

his true and lawful attorney upon whom may be served the process in any

action or proceeding against him growing out of any liability for fees,

taxes, penalties or interest under this article and such operation shall

be deemed a signification of his agreement that any such process against

him which is so served shall be of the same legal force and validity as

if served on him personally within the state and within the territorial

jurisdiction of the court from which the process issues. Service of

process shall be made by either (1) personally delivering to and leaving

with the secretary of state or a deputy secretary of state duplicate

copies thereof at the office of the department of state in the city of

Albany, in which event the secretary of state shall forthwith send by

registered mail one of such copies to the person at the address

designated by him in his application for a certificate of registration

under this article or in the last return filed by him under this article

or as shown on the records of the commissioner, or if no application has

been filed, at his last known office address within or without the

state, or (2) personally delivering to and leaving with the secretary of

state or a deputy secretary of state a copy thereof at the office of the

department of state in the city of Albany and by delivering a copy

thereof to the person, personally without the state. Proof of such

personal service without the state shall be filed with the clerk of the

court in which the process is pending within thirty days after such

service and such service shall be complete ten days after proof thereof

is filed.