N.Y. Tax Law § 7: Inapplicability of certain money judgment enforcement procedures

§ 7. Inapplicability of certain money judgment enforcement

procedures.--Notwithstanding any provision in article fifty-two of the

civil practice law and rules or any other provision of law to the

contrary, the procedures in such article for the enforcement of money

judgments shall not apply to the tax commission, any officer or employee

of the department of taxation and finance, or the comptroller or any

officer or employee of the department of audit and control, as a

garnishee, with respect to any amount of money to be refunded or

credited to a taxpayer pursuant to any tax administered by the tax

commission, which is imposed by this chapter or by a law enacted

pursuant to the authority of this chapter or article two-E of the

general city law.