State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 289

§ 289. Proceedings to recover tax. Whenever any distributor shall fail  to  pay, within the time limited herein, any tax which he is required to  pay under the provisions of this article,  the  attorney-general  shall,  upon  the  request  of  the  department of taxation and finance, enforce  payment of such tax by civil action in the supreme court, in the name of  the people of the state, against such distributor for the amount of such  tax, with interest. The proceeds of the judgment, if any, shall be  paid  to the department of taxation and finance.    Whenever  any  distributor  shall fail to pay, within the time limited  herein, any tax which he is required to pay under the provisions of this  article, the tax commission may issue a warrant under its official seal,  directed to the sheriff of any county of the state,  commanding  him  to  levy  upon  and sell the real and personal property of such distributor,  found within his county, for the payment of the amount thereof, with the  added penalties, interest and the cost of executing the warrant, and  to  return such warrant to the department of taxation and finance and to pay  to  it the money collected by virtue thereof within sixty days after the  receipt of such warrant. The sheriff shall within five  days  after  the  receipt  of  the  warrant,  file  with  the  clerk  of his county a copy  thereof, and thereupon the clerk shall enter in the judgment docket  the  name  of the distributor mentioned in the warrant, and the amount of the  tax, penalties and interest for which the warrant is issued and the date  when such copy is filed, and thereupon the amount  of  such  warrant  so  docketed  shall become a lien upon the title to and interest in real and  personal property of the distributor against whom the warrant is issued.  Such lien shall not apply to personal property unless  such  warrant  is  also  filed in the department of state. The said sheriff shall thereupon  proceed upon the warrant in all respects, with like effect, and  in  the  same  manner  prescribed  by law in respect to executions issued against  property upon judgments of a court of record, and shall be  entitled  to  the same fees for his services in executing the warrant, to be collected  in the same manner. In the discretion of the tax commission a warrant of  like  terms,  force and effect may be issued and directed to any officer  or employee of the department  of  taxation  and  finance,  and  in  the  execution  thereof  such  officer  or employee shall have all the powers  conferred by law upon sheriffs, but shall  be  entitled  to  no  fee  or  compensation  in  excess  of  actual expenses paid in the performance of  such duty. Upon such filing of a copy of a warrant, the  tax  commission  shall  have  the same remedies to enforce the claim for taxes, penalties  and interest against the distributor as if the people of the  state  had  recovered judgment against such distributor for the amount of the tax.

State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 289

§ 289. Proceedings to recover tax. Whenever any distributor shall fail  to  pay, within the time limited herein, any tax which he is required to  pay under the provisions of this article,  the  attorney-general  shall,  upon  the  request  of  the  department of taxation and finance, enforce  payment of such tax by civil action in the supreme court, in the name of  the people of the state, against such distributor for the amount of such  tax, with interest. The proceeds of the judgment, if any, shall be  paid  to the department of taxation and finance.    Whenever  any  distributor  shall fail to pay, within the time limited  herein, any tax which he is required to pay under the provisions of this  article, the tax commission may issue a warrant under its official seal,  directed to the sheriff of any county of the state,  commanding  him  to  levy  upon  and sell the real and personal property of such distributor,  found within his county, for the payment of the amount thereof, with the  added penalties, interest and the cost of executing the warrant, and  to  return such warrant to the department of taxation and finance and to pay  to  it the money collected by virtue thereof within sixty days after the  receipt of such warrant. The sheriff shall within five  days  after  the  receipt  of  the  warrant,  file  with  the  clerk  of his county a copy  thereof, and thereupon the clerk shall enter in the judgment docket  the  name  of the distributor mentioned in the warrant, and the amount of the  tax, penalties and interest for which the warrant is issued and the date  when such copy is filed, and thereupon the amount  of  such  warrant  so  docketed  shall become a lien upon the title to and interest in real and  personal property of the distributor against whom the warrant is issued.  Such lien shall not apply to personal property unless  such  warrant  is  also  filed in the department of state. The said sheriff shall thereupon  proceed upon the warrant in all respects, with like effect, and  in  the  same  manner  prescribed  by law in respect to executions issued against  property upon judgments of a court of record, and shall be  entitled  to  the same fees for his services in executing the warrant, to be collected  in the same manner. In the discretion of the tax commission a warrant of  like  terms,  force and effect may be issued and directed to any officer  or employee of the department  of  taxation  and  finance,  and  in  the  execution  thereof  such  officer  or employee shall have all the powers  conferred by law upon sheriffs, but shall  be  entitled  to  no  fee  or  compensation  in  excess  of  actual expenses paid in the performance of  such duty. Upon such filing of a copy of a warrant, the  tax  commission  shall  have  the same remedies to enforce the claim for taxes, penalties  and interest against the distributor as if the people of the  state  had  recovered judgment against such distributor for the amount of the tax.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 289

§ 289. Proceedings to recover tax. Whenever any distributor shall fail  to  pay, within the time limited herein, any tax which he is required to  pay under the provisions of this article,  the  attorney-general  shall,  upon  the  request  of  the  department of taxation and finance, enforce  payment of such tax by civil action in the supreme court, in the name of  the people of the state, against such distributor for the amount of such  tax, with interest. The proceeds of the judgment, if any, shall be  paid  to the department of taxation and finance.    Whenever  any  distributor  shall fail to pay, within the time limited  herein, any tax which he is required to pay under the provisions of this  article, the tax commission may issue a warrant under its official seal,  directed to the sheriff of any county of the state,  commanding  him  to  levy  upon  and sell the real and personal property of such distributor,  found within his county, for the payment of the amount thereof, with the  added penalties, interest and the cost of executing the warrant, and  to  return such warrant to the department of taxation and finance and to pay  to  it the money collected by virtue thereof within sixty days after the  receipt of such warrant. The sheriff shall within five  days  after  the  receipt  of  the  warrant,  file  with  the  clerk  of his county a copy  thereof, and thereupon the clerk shall enter in the judgment docket  the  name  of the distributor mentioned in the warrant, and the amount of the  tax, penalties and interest for which the warrant is issued and the date  when such copy is filed, and thereupon the amount  of  such  warrant  so  docketed  shall become a lien upon the title to and interest in real and  personal property of the distributor against whom the warrant is issued.  Such lien shall not apply to personal property unless  such  warrant  is  also  filed in the department of state. The said sheriff shall thereupon  proceed upon the warrant in all respects, with like effect, and  in  the  same  manner  prescribed  by law in respect to executions issued against  property upon judgments of a court of record, and shall be  entitled  to  the same fees for his services in executing the warrant, to be collected  in the same manner. In the discretion of the tax commission a warrant of  like  terms,  force and effect may be issued and directed to any officer  or employee of the department  of  taxation  and  finance,  and  in  the  execution  thereof  such  officer  or employee shall have all the powers  conferred by law upon sheriffs, but shall  be  entitled  to  no  fee  or  compensation  in  excess  of  actual expenses paid in the performance of  such duty. Upon such filing of a copy of a warrant, the  tax  commission  shall  have  the same remedies to enforce the claim for taxes, penalties  and interest against the distributor as if the people of the  state  had  recovered judgment against such distributor for the amount of the tax.