N.Y. Tax Law § 6: Filing of electronic warrants and warrant-related records in the department of state

§ 6. Filing of electronic warrants and warrant-related records in the

department of state. 1. Notwithstanding any provision of this chapter or

a related statute to the contrary, all warrants and warrant-related

records issued by the department shall be filed electronically by the

department in the department of state. No fee shall be required to be

paid for such filings. On the date of the electronic filing of a

warrant, as confirmed by the department of state pursuant to subdivision

five of this section:

(a) the amount of the tax stated in the warrant shall become a lien

upon the title to and interest in all real, personal or other property

located in New York state, owned by the person or persons named in the

warrant. The lien so created shall:

(i) attach to all real property and rights to real property located in

New York state that is owned by the person or persons named in the

warrant at any time during the period of the lien, including any real

property or rights to real property located in New York state that is

acquired by such person or persons after the lien arises; and

(ii) apply to all personal or other property and rights to personal or

other property located in New York state that is owned by the person or

persons named in the warrant at any time during the period of the lien,

including any personal or other property or rights to personal or other

property located in New York state that is acquired by such person or

persons after the lien arises; and

(b) the commissioner shall, in the right of the people of the state of

New York, be deemed to have obtained a judgment against the person or

persons named in the warrant for the amount of the tax stated in the

warrant.

2. Enforcement of a judgment obtained pursuant to subdivision one of

this section shall be as prescribed in article fifty-two of the civil

practice law and rules.

3. A written or electronic copy of any electronic warrant or

warrant-related record filed in the department of state shall be filed

by the department in the office of the clerk of the county named in the

warrant or warrant-related record.

4. Notwithstanding any provision of this chapter or a related statute

to the contrary, all warrant-related records issued by the department

that are authorized by applicable laws, including, but not limited to,

warrant satisfactions, vacaturs, amendments and expirations, and any

warrant-related record issued by the department on or after July first,

two thousand twenty-five that pertains to a warrant filed prior to July

first, two thousand twenty-five, shall be filed electronically by the

department in the department of state. No fee shall be required to be

paid for such filings. A written or electronic copy of the electronic

warrant-related record filed in the department of state shall be filed

by the department in the office of the clerk of the county named in the

warrant-related record.

5. The department shall file warrants and warrant-related records

electronically with the department of state. The department of state

shall provide electronic notice to the department confirming the date of

filing of the warrants and warrant-related records. The department of

state shall also make information regarding the warrants and

warrant-related records, including the date of filing, available to the

public and searchable by the name of the person or persons listed in the

tax warrant. Upon request of the commissioner, the department of state

shall certify that a warrant or warrant-related record has been filed

and the date of such filing.

6. Notwithstanding any other provision of this chapter concerning the

place of filing of a tax warrant and the creation thereby of a tax lien

and judgment, the provisions of this section shall govern such matters

for purposes of any taxes imposed by or pursuant to this chapter.