2020 New York Laws
TAX - Tax
Article 21 - Highway Use Tax
506 - Payment of Tax.

§  506. Payment of tax. 1. At the time of filing a return, as required
by this article, each carrier shall pay to the tax  commission  the  tax
imposed  by this article for the period covered by such return. Such tax
shall be due and payable at the time of  filing  the  return  or,  if  a
return  is  not  filed  when due, on the last day on which the return is
required to be filed.    The  tax  commission  may  grant  a  reasonable
extension of time for paying the tax whenever good cause exists.
  2. The fees, taxes, penalties and interest accruing under this article
shall  constitute  a  lien  upon  all motor vehicles and vehicular units
which are owned by such carrier or of which he has  the  lawful  use  or
control.  The  lien  shall  attach  at the time of operation of any such
motor vehicle or vehicular unit  within  this  state  and  shall  remain
effective until the fees, taxes, penalties and interest are paid, or the
motor  vehicle  or vehicular unit is sold for the payment thereof.  Such
liens shall be paramount to all  prior  liens  or  encumbrances  of  any
character  and  to  the rights of any holder of the legal title in or to
any such motor vehicle or vehicular unit, provided, however, that:
  a. No lien for any additional tax assessed pursuant  to  this  article
shall  be  enforceable against any motor vehicle or vehicular unit which
prior to such assessment had been transferred in good faith  to  a  bona
fide transferee for value.
  b.  The  lien  of  such  tax  shall  be  subject  to  the  lien of any
indebtedness  secured  by  a  chattel  mortgage  or  conditional   sales
agreement existing against such motor vehicle or vehicular unit previous
to the time when such tax became a lien, if:
  (1)  Such  indebtedness was incurred in good faith to secure a portion
of the purchase price of such motor vehicle or vehicular unit, and
  (2) Such indebtedness is secured by a chattel mortgage or  conditional
sales agreement duly filed as required by law, and
  (3)  Such  chattel  mortgage  or  conditional  sales agreement was not
given, directly or indirectly, to any  officer  or  stockholder  of  the
corporation  owning  or  having  the lawful use or control of such motor
vehicle or vehicular unit, whether  as  a  purchase  money  mortgage  or
otherwise.
  The  lien  of such tax shall be enforceable, however, as to any equity
after the encumbrance of such  chattel  mortgage  or  conditional  sales
agreement.  In  the  event  a motor vehicle or vehicular unit subject to
such tax lien is repossessed by a chattel  mortgagee  or  a  conditional
vendor  such motor vehicle or vehicular unit shall not be sold at public
or private sale unless at least five days notice of the time  and  place
of  such  sale  is  served by registered mail upon the tax commission in
Albany.