N.Y. Tax Law § 174-C — Service of income execution without filing a warrant

* § 174-c. Service of income execution without filing a warrant. 1.\nNotwithstanding any provision of law to the contrary, if any individual\nliable for the payment of any tax or other imposition administered by\nthe commissioner, including any additions to tax, penalties and interest\nin connection therewith, fails to pay or to collect or pay over the same\nwithin twenty-one calendar days after notice and demand therefor is\ngiven to such individual (ten business days if the amount for which such\nnotice and demand is made equals or exceeds one hundred thousand\ndollars), the commissioner is authorized to serve an income execution on\nthe individual or on the person from whom the individual is receiving,\nor will receive, money, without filing a warrant in the office of the\nclerk of the appropriate county or in the department of state as\nprovided for in this chapter. For purposes of serving an income\nexecution pursuant to this section, the commissioner shall, in the right\nof the people of the state of New York, be deemed to have obtained\njudgment against the individual for the tax or other imposition, and the\nadditions to tax, penalties and interest in connection thereof, and\nthere shall be a lien on the amount of the individual's income that may\nbe garnished. If the commissioner chooses to serve an income execution\nwithout filing a warrant pursuant to this section, the commissioner must\nserve the income execution within six years after the first date a\nwarrant could be filed pursuant to section one hundred seventy-four-b of\nthis article. When serving an income execution without the filing of a\nwarrant, the commissioner shall follow the procedures set forth in\nsection five thousand two hundred thirty-one of the civil practice law\nand rules, with the references in such section to "sheriff" to be read\nas referring to the commissioner or the department. The income execution\nshall specify the name and address of the person from whom the taxpayer\nis receiving or will receive money; the amount of money, the frequency\nof its payment and the amount of the installments to be collected\ntherefrom; and shall contain a notice to the taxpayer that the taxpayer\nshall commence payment of the installments specified in the notice\nwithin a specified period of time that is no less than twenty-one days\nafter the notice is mailed to the taxpayer, and that, upon the\ntaxpayer's default, the execution will be served upon the person from\nwhom the taxpayer is receiving or will receive money. Such income\nexecution shall continue to be in effect until such liability is\nsatisfied or until twenty years from the first date a warrant could be\nfiled by the commissioner pursuant to section one hundred seventy-four-b\nof this article, whether or not a warrant is filed for that liability.\n 2. The provisions of this section shall be in addition to the\nprocedures relating to collection or administration provided with\nrespect to any tax or other imposition administered by the commissioner.\nWhere a provision of this section is inconsistent with any such\nprovision with respect to such tax or other imposition, the provisions\nof this section will apply. Nothing in this section shall prevent the\ncommissioner from timely filing a warrant in order to pursue any of the\ncollection methods authorized under article fifty-two of the civil\npractice law and rules.\n 3. The commissioner shall periodically, but no less frequently than\nquarterly, electronically file with the department of state a list of\nthe names of the taxpayers who have been served with income executions\nunder the authority of this section during that period. The commissioner\nshall also include in this list the names of taxpayers whose income\nexecutions are cancelled or discharged during that period. The\ndepartment of state shall upon receipt post such a list to their\nwebsite.\n * NB Repealed April 1, 2025\n