2006 New York Code - Proceedings To Recover Tax.

 
    § 11-2024 Proceedings to recover tax. (a) Whenever any person required
  to  collect  tax  shall  fail to collect or pay over any tax, penalty or
  interest imposed by this subchapter as therein provided, or whenever any
  customer shall fail to pay  any  such  tax,  penalty  or  interest,  the
  attorney general shall, upon the request of the tax commission, bring or
  cause  to  be  brought  an  action to enforce the payment of the same on
  behalf of the state of New York in any court of the city or state of New
  York or of any other state or of the United States.
    (b) As an additional or alternate remedy, the tax commission may issue
  a warrant, directed to the sheriff of any county demanding him  to  levy
  upon  and  sell  the real and personal property of any person liable for
  the tax, which may be  found  within  such  sheriff's  county,  for  the
  payment  of the amount thereof, with any penalties and interest, and the
  cost of executing the warrant, and to return such  warrant  to  the  tax
  commission  and  to  pay 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 county clerk a
  copy thereof, and thereupon such  clerk  shall  enter  in  the  judgment
  docket the name of the person 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. 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 person against whom the warrant is issued.  The
  sheriff  shall  then  proceed  upon the warrant, in the same manner, and
  with like effect, as that provided  by  law  in  respect  to  executions
  issued  against  property  upon  judgments  of a court of record and for
  services in executing the warrant such sheriff shall be entitled to  the
  same  fees,  which  he  or  she  may  collect 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
  the  actual  expenses paid in the performance of such duty. If a warrant
  is returned not satisfied in full, the tax commission may from  time  to
  time issue new warrants and shall also have the same remedies to enforce
  the  amount  due  thereunder  as  if  the  state  had recovered judgment
  therefor and execution thereon had been returned unsatisfied.
    (c) Whenever a person required to  collect  tax  shall  make  a  sale,
  transfer,  or  assignment in bulk of any part or the whole of his or her
  business assets, otherwise than in the ordinary course of business,  the
  purchaser,  transferee or assignee shall at least ten days before taking
  possession of the subject of  said  sale,  transfer  or  assignment,  or
  paying  therefor,  notify  the  tax commission by registered mail of the
  proposed sale and of the price, terms and conditions thereof whether  or
  not  the seller, transferor or assignor, has represented to, or informed
  the purchaser, transferee or assignee  that  he  or  she  owes  any  tax
  pursuant   to  this  subchapter,  and  whether  or  not  the  purchaser,
  transferee or assignee has knowledge that  such  taxes  are  owing,  and
  whether any such taxes are in fact owing.
    Whenever  the  purchaser,  transferee  or  assignee shall fail to give
  notice to the tax commission as required by the preceding paragraph,  or
  whenever  the  tax  commission shall inform the purchaser, transferee or
  assignee that a possible claim for such tax or taxes exists, any sums of
  money, property or choses in action, or other consideration,  which  the
  purchaser,  transferee  or  assignee is required to transfer over to the
  seller, transferor or assignor shall be  subject  to  a  first  priority
  right  and  lien for any such taxes theretofore or thereafter determined


  to be due from the seller, transferor or  assignor  and  the  purchaser,
  transferee   or  assignee  is  forbidden  to  transfer  to  the  seller,
  transferor or assignor any such sums of money,  property  or  choses  in
  action to the extent of the amount of the tax commission's claim. Within
  one  hundred eighty days of receipt of the notice of the sale, transfer,
  or assignment from the  purchaser,  transferee,  or  assignee,  the  tax
  commission  shall  give  notice to the purchaser, transferee or assignee
  and to the seller, or assignor of the total amount of any tax  or  taxes
  which  the  tax commission claims to be due from the seller, transferor,
  or assignor under this subchapter, and whenever the tax commission shall
  fail to give such notice to the purchaser, transferee, or  assignee  and
  the  seller, transferor, or assignor within one hundred eighty days from
  receipt of notice of the sale, transfer,  or  assignment,  such  failure
  will  release  the  purchaser,  transferee  or assignee from any further
  obligation to withhold any sums of money, property or choses in  action,
  or  other  consideration, which the purchaser, transferee or assignee is
  required to transfer over to the seller, transferor or assignor,  except
  that  with  respect to such notices received by the tax commission on or
  before May twenty-sixth, nineteen hundred sixty-nine, such  one  hundred
  eighty  day  periods  shall  not begin to run until August twenty-fifth,
  nineteen hundred sixty-nine. For failure to comply with  the  provisions
  of  this  subdivision the purchaser, transferee or assignee, in addition
  to being subject to the  liabilities  and  remedies  imposed  under  the
  provisions  of  article  six  of  the  uniform commercial code, shall be
  personally liable for the payment to the  tax  commission  of  any  such
  taxes  theretofore  or  thereafter  determined  to  be  due  under  this
  subchapter from the seller, transferor  or  assignor,  except  that  the
  liability  of  the purchaser, transferee or assignee shall be limited to
  an amount not in excess of the purchase price or fair  market  value  of
  the  business  assets  sold,  transferred or assigned to such purchaser,
  transferee, or assignee, whichever is higher, and such liability may  be
  assessed  and enforced in the same manner as the liability for tax under
  this subchapter. Upon receipt within the  one  hundred  eighty  days  as
  aforesaid  of  the  notice of the total amount of the claim from the tax
  commission for taxes due under this subchapter, and demand  for  payment
  thereof,  the purchaser, transferee or assignee may make payment of such
  claim to the tax commission from any sums of money, property, or  choses
  in  action  withheld  in  accord  with the provisions of this paragraph,
  except that such payment shall be limited to an amount not in excess  of
  the  purchase  price  or  fair market value of the business assets sold,
  transferred, or assigned to such  purchaser,  transferee,  or  assignee,
  whichever  is  higher,  and  upon  making  the  payment, such purchaser,
  transferee, or assignee shall be relieved  of  all  liability  for  such
  amounts to the seller, transferor, or assignor, and such amounts paid to
  the  tax commission shall be deemed satisfaction of the tax liability of
  the seller, transferor, or assignor to the extent of the amount of  such
  payment.