N.Y. Tax Law 431 – Proceedings to recover tax
§ 431. Proceedings to recover tax. 1. Whenever any distributor, noncommercial importer or other person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the department of taxation and finance, enforce payment of such tax by civil action in the supreme court, in the name of the people of the state, against such distributor, noncommercial importer or other person for the amount of such tax, with interest. The procceds of the judgment, if any, shall be paid to the department of taxation and finance.
Terms Used In N.Y. Tax Law 431
- Distributor: when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid. See N.Y. Tax Law 420
- Docket: A log containing brief entries of court proceedings.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Noncommercial importer: means a person other than a distributor who imports or causes to be imported into this state beers or wines, except that such person shall not be a noncommercial importer where such person imports or causes to be imported into this state such alcoholic beverages in the quantities and under the conditions provided by subdivision four of section four hundred twenty-four. See N.Y. Tax Law 420
- Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 420
- Personal property: All property that is not real property.
2. Whenever any distributor, noncommercial importer or other person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the tax commission may issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell the real and personal property of such distributor, noncommercial importer or other person, found within his county, for the payment of the amount thereof, with the added penalties, interest and the cost of executing the warrant, and to return such warrant to the department of taxation and finance and to pay to it the money collected by virtue thereof within sixty days after the receipt of such warrant. The sheriff shall within five days after the receipt of the warrant, file with the clerk of his county a copy thereof, and thereupon the clerk shall enter in the judgment docket the name of the distributor, noncommercial importer or other person mentioned in the warrant, and the amount of the tax, penalties and interest for which the warrant is issued and the date when such copy is filed, and thereupon the amount of such warrant so docketed shall become a lien upon the title to and interest in real and personal property of the distributor, noncommercial importer or other person against whom the warrant is issued. Such lien shall not apply to personal property unless such warrant is also filed in the department of state. The said sheriff 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 shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner. In the discretion of the tax commission a warrant of like terms, force and effect may be issued and directed to any officer or employee of the department of taxation and finance, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. Upon such filing of a copy of a warrant, the tax commission shall have the same remedies to enforce the claim for taxes, penalties and interest against the distributor, noncommercial importer or other person as if the people of the state had recovered judgment against such distributor, noncommercial importer or other person for the amount of the tax.
3. In addition to the foregoing proceedings, in case of default of any distributor to pay, within the time limited herein, any tax, penalty or interest which he is required to pay under the provisions of this article or to file a bond, other security or a return as required by this article or by the tax commission, the tax commission may forward a written statement of the facts showing such default in payment of any tax, penalty or interest to the state liquor authority and may request the revocation or suspension of the license or licenses of such distributor on account of such default.