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 May 4, 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
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Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 266’s source at nysenate​.gov

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