Section 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.