2006 New York Code - Proceedings To Recover Tax.

 
    §  431.  Proceedings  to  recover  tax.  1.  Whenever any distributor,
  noncommercial importer or other person 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, noncommercial importer or other  person
  for the amount of such tax, with interest. The procceds of the judgment,
  if any, shall be paid to the department of taxation and finance.
    2.  Whenever  any  distributor, noncommercial importer or other person
  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, noncommercial importer or
  other person, 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, noncommercial  importer  or
  other  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, 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,  noncommercial  importer or other person
  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, noncommercial importer or other person as if the people  of
  the state had recovered judgment against such distributor, noncommercial
  importer or other person for the amount of the tax.
    3. In addition to the foregoing proceedings, in case of default of any
  distributor  to pay, within the time limited herein, any tax, penalty or
  interest which he is required  to  pay  under  the  provisions  of  this
  article  or  to  file  a bond, other security or a return as required by
  this article or by the tax commission, the tax commission may forward  a
  written  statement  of  the facts showing such default in payment of any
  tax, penalty or interest to the state liquor authority and  may  request
  the  revocation  or  suspension  of  the  license  or  licenses  of such
  distributor on account of such default.