N.Y. Tax Law Section 266
Enforcement

  • procedure

In case the tax imposed by this article is not paid as in this article provided, the tax commission may notify the attorney-general of such failure or refusal to pay and it shall then be the duty of the attorney-general to enforce the payment of such tax, and for that purpose he may maintain an action in the name of the people of the state of New York, in any court of competent jurisdiction, either to sell such mortgage; or, he may maintain an action against the mortgagee or his assignee or successor in interest personally; or, whereby stipulations contained in such mortgage it is made the duty of the mortgagor to pay such tax, or where the mortgagor is liable for the tax imposed under this article, then against the mortgagor or his successor in interest personally; or, in the case of a trust mortgage against the trust mortgagee, personally; or, he may pursue either, any or all such remedies. All actions instituted by the attorney-general, as herein provided, shall, if the amount involved is fifty dollars or more, be brought in the county of Albany. Where, in any action, a recovery is had there shall be added to the amount of such tax and included in the judgment, interest at the rate of one per centum per month on the amount of such tax, to be computed from the date on which such tax became due and payable, except that in the case of taxable mortgages heretofore recorded and upon which the tax imposed by this article has not been paid, and where, in such case, no penalty is prescribed by law for the nonpayment of such tax, interest shall be added at the rate of six per centum per annum. In any action brought as herein provided, where the judgment provides for the sale of the mortgage, such judgment shall also prescribe the time, place and manner of such sale and of the notice thereof to be given, and, in the discretion of the court, may direct that such sale be made by or under the direction of the comptroller or the recording officer of the county in which such mortgage was first recorded, and all money recovered in such action shall be paid by the attorney-general to the proper recording officer in satisfaction of such tax, and all costs recovered therein shall be paid into the state treasury. Cross-reference: For criminal penalties, see article 37 (Crimes and Other Offenses, Seizures and Forfeitures)article thirty-seven of this chapter.

Source: Section 266 — Enforcement; procedure, https://www.­nysenate.­gov/legislation/laws/TAX/266 (updated Sep. 22, 2014; accessed Jul. 20, 2024).

250
Definitions
251
Procedure for review
252
Exemptions
252‑A
Other exemptions
253
Recording tax
253‑A
Recording tax by a city of one million or more
253‑B
Credit line mortgage
253‑C
Recording tax imposed by the county of Nassau
253‑D
Recording tax imposed by the city of Yonkers
253‑E
Recording tax imposed by the county of Broome
253‑F
Recording tax imposed by the county of Rockland
253‑G
Recording tax imposed by the county of Westchester
253‑H
Recording tax imposed by the county of Lewis
253‑I
Recording tax imposed by the county of Columbia
253‑J
Recording tax imposed by the county of Sullivan
253‑J*2
Recording tax imposed by the county of Hamilton
253‑J*3
Recording tax imposed by the county of Essex
253‑J*4
Recording tax imposed by the county of Schoharie
253‑K
Recording tax imposed by the county of Genesee
253‑L
Recording tax imposed by the county of Rensselaer
253‑M
Recording tax imposed by the county of Wayne
253‑N
Recording tax imposed by the county of Wyoming
253‑O
Recording tax imposed by the county of Chautauqua
253‑P
Recording tax imposed by the county of Albany
253‑R
Recording tax imposed by the county of Schenectady
253‑S
Recording tax imposed by the county of Steuben
253‑T
Recording tax imposed by the county of Yates
253‑U
Recording tax imposed by the county of Herkimer
253‑V
Recording tax imposed by the county of Cortland
253‑W
Recording tax imposed by the county of Warren
253‑X
Recording tax imposed by the county of Cattaraugus
253‑X*2
Recording tax imposed by the county of Greene
253‑Y
Recording tax imposed by the county of Madison
253‑Y*2
Recording tax imposed by the county of Livingston
253‑Y*3
Recording tax imposed by the county of Washington
254
Optional tax on prior mortgages
255
Supplemental mortgages
256
Mortgages for indefinite amounts or for contract obligations
257
Payment of taxes
257‑A
Refund of mortgage taxes after rescission of certain credit transactions
258
Effect of nonpayment of taxes
258‑A
Payment of tax on instruments not recorded
259
Trust mortgages
260
Determination and apportionment by the state tax commission
261
Payment over and distribution of taxes
262
Expenses of officers
263
Supervisory power of commissioner of taxation and finance and comptroller
264
Tax on prior advance mortgages
265
Tax a lien
266
Enforcement
267
Idem

Accessed:
Jul. 20, 2024

Last modified:
Sep. 22, 2014

§ 266’s source at nysenate​.gov

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