§ 692. Collection, levy and liens.--(a) Collection procedures.--The
taxes imposed by this article shall be collected by the tax commission,
and it may establish the mode or time for the collection of any amount
due it under this article if not otherwise specified. The tax commission
shall, upon request, give a receipt for any sum collected under this
article. The tax commission may authorize banks or trust companies which
are depositaries or financial agents of the state to receive and give a
receipt for any tax imposed under this article in such manner, at such
times, and under such conditions as the tax commission may prescribe;
and the tax commission shall prescribe the manner, times and conditions
under which the receipt of such tax by such banks and trust companies is
to be treated as payment of such tax to the tax commission.

(b) Notice and demand for tax.--The tax commission shall as soon as
practicable give notice to each person liable for any amount of tax,
addition to tax, penalty or interest, which has been assessed but
remains unpaid, stating the amount and demanding payment thereof. Such
notice shall be left at the dwelling or usual place of business of such
person or shall be sent by mail to such person's last known address.
Except where the tax commission determines that collection would be
jeopardized by delay, if any tax is assessed prior to the last date
(including any date fixed by extension) prescribed for payment of such
tax, payment of such tax shall not be demanded until after such date.

(c) Issuance of warrant after notice and demand.--If any person liable
under this article for the payment of any tax, addition to tax, penalty
or interest neglects or refuses to pay the same within twenty-one
calendar days after notice and demand therefor is given to such person
under subsection (b) of this section (ten business days if the amount
for which such notice and demand is made equals or exceeds one hundred
thousand dollars), the commissioner may within six years after the date
of such assessment issue a warrant under the commissioner's official
seal directed to the sheriff of any county of the state, or to any
officer or employee of the department, commanding him to levy upon and
sell such person's real and personal property for the payment of the
amount assessed, with the cost of executing the warrant and to return
such warrant to the commissioner and pay to him or her the money
collected by virtue thereof within sixty days after the receipt of the
warrant. If the commissioner finds that the collection of the tax or
other amount is in jeopardy, notice and demand for immediate payment of
such tax may be made by the commissioner and upon failure or refusal to
pay such tax or other amount the commissioner may issue a warrant
without regard to the twenty-one day period (or ten-day period if
applicable) provided in this subsection.

(d) Copy of warrant to be filed and lien to be created.--Any sheriff
or officer or employee who receives a warrant under subsection (c) shall
within five days thereafter file a copy with the clerk of the
appropriate county. The clerk shall thereupon enter in the judgment
docket, in the column for judgment debtors, the name of the taxpayer
mentioned in the warrant, and in appropriate columns the tax or other
amounts for which the warrant is issued and the date when such copy is
filed; and such amount shall thereupon be a lien upon the title to and
interest in real, personal and other property of the taxpayer. Such lien
shall not apply to personal property unless such warrant is filed in the
department of state.

(e) Judgment.--When a warrant has been filed with the county clerk the
tax commission shall, in the right of the people of the state of New
York, be deemed to have obtained judgment against the taxpayer for the
tax or other amounts.

(f) Execution.--The sheriff or officer or employee 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 a sheriff shall be
entitled to the same fees for his services in executing the warrant, to
be collected in the same manner. An officer or employee of the
department of taxation and finance may proceed in any county or counties
of this state and shall have all the powers of execution conferred by
law upon sheriffs, but shall be entitled to no fee or compensation in
excess of actual expenses paid in connection with the execution of the
warrant.

(g) Taxpayer not a resident. Where a notice and demand under
subsection (b) shall have been given to a taxpayer who is not then a
resident, and it appears to the tax commission that it is not
practicable to find in this state property of the taxpayer sufficient to
pay the entire balance of tax or other amount owing by such taxpayer who
is not then a resident, the tax commission may, in accordance with
subsection (c), issue a warrant directed to an officer or employee of
the department of taxation and finance, a copy of which warrant shall be
mailed by certified or registered mail to the taxpayer at his last known
address, subject to the rules for mailing provided in subsection (a) of
section six hundred eighty-one. Such warrant shall command the officer
or employee to proceed in Albany county, and he shall, within five days
after receipt of the warrant, file the warrant and obtain a judgment in
accordance with this section. Thereupon the tax commission may authorize
the institution of any action or proceeding to collect or enforce the
judgment in any place and by any procedure that a civil judgment of the
supreme court of the state of New York could be collected or enforced.
The tax commission may also, in its discretion, designate agents or
retain counsel for the purpose of collecting, outside the state of New
York, any unpaid taxes, additions to tax, penalties or interest which
have been assessed under this article against taxpayers who are not
residents of this state, may fix the compensation of such agents and
counsel to be paid out of money appropriated or otherwise lawfully
available for payment thereof, and may require of them bonds or other
security for the faithful performance of their duties, in such form and
in such amount as the tax commission shall deem proper and sufficient.

(h) Action by state for recovery of taxes.--Action may be brought by
the attorney general at the instance of the tax commission in the name
of the state to recover the amount of any unpaid taxes, additions to
tax, penalties or interest which have been assessed under this article
within six years prior to the date the action is commenced.

(i) Release of lien.--The tax commission, if it finds that the
interests of the state will not thereby be jeopardized, and upon such
conditions as it may require, may release any property from the lien of
any warrant for unpaid taxes, additions to tax, penalties and interest
filed pursuant to this section, and such release may be recorded in the
office of any recording officer in which such warrant has been filed.