2006 New York Code - Proceedings To Recover Tax.

 
    § 11-814 Proceedings to recover tax. a. Whenever any person shall fail
  to  pay any tax or penalty or interest imposed by this chapter as herein
  provided, the  corporation  counsel  shall,  upon  the  request  of  the
  commissioner  of  finance,  bring  or  cause  to be brought an action to
  enforce payment of the same against the person liable for  the  same  on
  behalf  of the city of New York in any court of the state of New York or
  of  any  other  state  or  of  the  United  States.  If,  however,   the
  commissioner  of  finance  in  his  or  her  discretion  believes that a
  taxpayer subject to the provisions of this chapter  is  about  to  cease
  business, leave the state or remove or dissipate the assets out of which
  tax  or  penalties  might  be satisfied and that any such tax or penalty
  will not be paid when due, the commissioner  may  declare  such  tax  or
  penalty  to  be  immediately  due  and  payable  and may issue a warrant
  immediately.
    b. As an additional or alternate remedy, the commissioner  of  finance
  may issue a warrant, directed to the city sheriff commanding the sheriff
  to  levy  upon  and  sell  the real and personal property of such person
  which may be found within the  city,  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 commissioner of  finance  and
  to  pay to the commissioner the money collected by virtue thereof within
  sixty days after the receipt of such warrant. The  city  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
  judgement 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 city 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 the  sheriff  shall
  be  entitled  to  the  same fees which he or she may collect in the same
  manner. In the discretion of the commissioner of finance  a  warrant  of
  like  terms,  force and effect may be issued and directed to any officer
  or employee of the department of finance, and in the  execution  thereof
  such officer or employee shall have all the powers conferred by law upon
  sheriffs,  but  such  officer or employee 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
  commissioner  of  finance  may  from time to time issue new warrants and
  shall also have the same remedies to enforce the amount  due  thereunder
  as if the city had recovered judgment therefor and execution thereon had
  been returned unsatisfied.
    c.  Whenever  there  is made a sale, transfer or assignment in bulk of
  any part or the whole of a stock  of  merchandise  or  of  fixtures,  or
  merchandise and of fixtures pertaining to the conducting of the business
  of  the  seller,  transferor or assignor, otherwise than in the ordinary
  course of trade and in the regular prosecution  of  said  business,  the
  purchaser,  transferee or assignee shall at least ten days before taking
  possession of such merchandise, fixtures, or merchandise  and  fixtures,
  or  paying  therefor,  notify  the commissioner of finance 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 it owes any tax
  pursuant to this chapter 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 commissioner of  finance  as  required  by  the  preceding
  paragraph,  or  whenever  the  commissioner  of finance 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
  to the city, 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  city's
  claim.  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 section
  forty-four of the personal property law, shall be personally liable  for
  the  payment  to  the  city  of any such taxes theretofore or thereafter
  determined to be  due  to  the  city  from  the  seller,  transferor  or
  assignor,  and  such  liability may be assessed and enforced in the same
  manner as the liability for tax under this chapter.
    d. The commissioner of finance, if he or she finds that the  interests
  of the city will not thereby be jeopardized, and upon such conditions as
  the  commissioner  of finance may require, may release any property from
  the lien of any  warrant  or  vacate  such  warrant  for  unpaid  taxes,
  additions to tax, penalties and interest filed pursuant to subdivision b
  of  this  section,  and  such  release or vacating of the warrant may be
  recorded in the office of any recording officer in  which  such  warrant
  has been filed. The clerk shall thereupon cancel and discharge as of the
  original date of docketing the vacated warrant.