New York Tax Law (Consolidated Laws)
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.
Source: view the official text
In this article (40 sections)
- 1 · Short title
- 2 · Definitions
- 3 · Exemption from certain taxes granted to certain corporations…
- 4 · Exemption from certain excise and sales taxes granted to the United…
- 5 · Obtaining and furnishing taxpayer identification information
- 5-A · Certification of registration to collect sales and compensating…
- 6 · Filing of electronic warrants and warrant-related records in the…
- 7 · Inapplicability of certain money judgment enforcement procedures
- 8 · Exemption from taxes granted to REMICs
- 9 · Electronic funds transfer by certain taxpayers remitting…
- 10 · Electronic funds transfer by certain taxpayers remitting sales and…
- 11 · Certified capital companies
- 12 · Internet; advertising, vendor status, nexus
- 13 · Exemption from taxation for victims or targets of Nazi persecution
- 14 · Empire zones program
- 14-A · IMB credit for energy taxes
- 15 · QEZE credit for real property taxes
- 16 · QEZE tax reduction credit
- 17 · Empire zones tax benefits report
- 18 · Low-income housing credit
- 19 · Green building credit
- 20 · Credit for transportation improvement contributions
- 21 · Brownfield redevelopment tax credit
- 21*2 · Disclosure of taxpayer information in cases involving abandoned…
- 22 · Tax credit for remediated brownfields
- 23 · Environmental remediation insurance credit
- 24 · Empire state film production credit
- 24-A · Musical and theatrical production credit
- 24-B · Television writers' and directors' fees and salaries credit
- 24-C · New York city musical and theatrical production tax credit
- 24-D · Empire state independent film production credit
- 25 · Disclosure of certain transactions and related information
- 26 · Security training tax credit
- 27 · Suspension of tax-exempt status of terrorist organizations
- 28 · Empire state commercial production credit
- 28*2 · Biofuel production credit
- 29 · Mandatory electronic filing and payment
- 30 · Bad check or failed electronic funds withdrawal fee
- 31 · Excelsior jobs program credit
- 31*2 · Empire state film post production credit