N.Y. Tax Law § 289 — Proceedings to recover tax

§ 289. Proceedings to recover tax. Whenever any distributor shall fail\nto pay, within the time limited herein, any tax which he is required to\npay under the provisions of this article, the attorney-general shall,\nupon the request of the department of taxation and finance, enforce\npayment of such tax by civil action in the supreme court, in the name of\nthe people of the state, against such distributor for the amount of such\ntax, with interest. The proceeds of the judgment, if any, shall be paid\nto the department of taxation and finance.\n Whenever any distributor shall fail to pay, within the time limited\nherein, any tax which he is required to pay under the provisions of this\narticle, the tax commission may issue a warrant under its official seal,\ndirected to the sheriff of any county of the state, commanding him to\nlevy upon and sell the real and personal property of such distributor,\nfound within his county, for the payment of the amount thereof, with the\nadded penalties, interest and the cost of executing the warrant, and to\nreturn such warrant to the department of taxation and finance and to pay\nto it the money collected by virtue thereof within sixty days after the\nreceipt of such warrant. The sheriff shall within five days after the\nreceipt of the warrant, file with the clerk of his county a copy\nthereof, and thereupon the clerk shall enter in the judgment docket the\nname of the distributor mentioned in the warrant, and the amount of the\ntax, penalties and interest for which the warrant is issued and the date\nwhen such copy is filed, and thereupon the amount of such warrant so\ndocketed shall become a lien upon the title to and interest in real and\npersonal property of the distributor against whom the warrant is issued.\nSuch lien shall not apply to personal property unless such warrant is\nalso filed in the department of state. The said sheriff shall thereupon\nproceed upon the warrant in all respects, with like effect, and in the\nsame manner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and shall be entitled to\nthe same fees for his services in executing the warrant, to be collected\nin the same manner. In the discretion of the tax commission a warrant of\nlike terms, force and effect may be issued and directed to any officer\nor employee of the department of taxation and finance, and in the\nexecution thereof such officer or employee shall have all the powers\nconferred by law upon sheriffs, but shall be entitled to no fee or\ncompensation in excess of actual expenses paid in the performance of\nsuch duty. Upon such filing of a copy of a warrant, the tax commission\nshall have the same remedies to enforce the claim for taxes, penalties\nand interest against the distributor as if the people of the state had\nrecovered judgment against such distributor for the amount of the tax.\n