§ 7. Inapplicability of certain money judgment enforcement
procedures.--Notwithstanding any provision in article fifty-two of the
civil practice law and rules or any other provision of law to the
contrary, the procedures in such article for the enforcement of money
judgments shall not apply to the tax commission, any officer or employee
of the department of taxation and finance, or the comptroller or any
officer or employee of the department of audit and control, as a
garnishee, with respect to any amount of money to be refunded or
credited to a taxpayer pursuant to any tax administered by the tax
commission, which is imposed by this chapter or by a law enacted
pursuant to the authority of this chapter or article two-E of the
general city law.