Legislation
SECTION 6
Filing of warrants in the department of state
Tax (TAX) CHAPTER 60, ARTICLE 1
§ 6. Filing of warrants in the department of state. Wherever under the
provisions of this chapter a warrant is required to be filed in the
department of state in order to create a lien on personal property such
requirement shall be satisfied if there is filed a record of the fact of
the issuance of such warrant, including the name of the person on the
basis of whose tax liability the warrant is issued, the last known
address of such person, and the amount of such tax liability, including
penalties and interest. No fee shall be required to be paid for such
filing of such warrant or such record. The term "filed" in such
provisions shall mean presentation to the department of state, for
filing, of such warrant or such record.
provisions of this chapter a warrant is required to be filed in the
department of state in order to create a lien on personal property such
requirement shall be satisfied if there is filed a record of the fact of
the issuance of such warrant, including the name of the person on the
basis of whose tax liability the warrant is issued, the last known
address of such person, and the amount of such tax liability, including
penalties and interest. No fee shall be required to be paid for such
filing of such warrant or such record. The term "filed" in such
provisions shall mean presentation to the department of state, for
filing, of such warrant or such record.