Section 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.