N.Y. Tax Law Section 6
Filing of warrants in the department of state


Wherever under the provisions of this chapter a warrant is required to be filed in the department of state in order to create a lien on personal property such requirement shall be satisfied if there is filed a record of the fact of the issuance of such warrant, including the name of the person on the basis of whose tax liability the warrant is issued, the last known address of such person, and the amount of such tax liability, including penalties and interest. No fee shall be required to be paid for such filing of such warrant or such record. The term “filed” in such provisions shall mean presentation to the department of state, for filing, of such warrant or such record.

Source: Section 6 — Filing of warrants in the department of state, https://www.­nysenate.­gov/legislation/laws/TAX/6 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

1
Short title
2
Definitions
3
Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
4
Exemption from certain excise and sales taxes granted to the United Nations
5
Obtaining and furnishing taxpayer identification information
5‑A
Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
6
Filing of warrants in the department of state
7
Inapplicability of certain money judgment enforcement procedures
8
Exemption from taxes granted to REMICs
9
Electronic funds transfer by certain taxpayers remitting withholding taxes
10
Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo...
11
Certified capital companies
12
Internet
13
Exemption from taxation for victims or targets of Nazi persecution
14
Empire zones program
14‑A
IMB credit for energy taxes
15
QEZE credit for real property taxes
16
QEZE tax reduction credit
17
Empire zones tax benefits report
18
Low-income housing credit
19
Green building credit
20
Credit for transportation improvement contributions
21
Brownfield redevelopment tax credit
21*2
Disclosure of taxpayer information in cases involving abandoned property
22
Tax credit for remediated brownfields
23
Environmental remediation insurance credit
24
Empire state film production credit
24‑A
Musical and theatrical production credit
24‑B
Television writers’ and directors’ fees and salaries credit
24‑C
New York city musical and theatrical production tax credit
25
Disclosure of certain transactions and related information
26
Security training tax credit
27
Suspension of tax-exempt status of terrorist organizations
28
Empire state commercial production credit
28*2
Biofuel production credit
29
Mandatory electronic filing and payment
30
Bad check or failed electronic funds withdrawal fee
31
Excelsior jobs program credit
31*2
Empire state film post production credit
32
Registration of tax return preparers
33
Correction periods for electronic tax documents and payments
33*2
Temporary deferral of certain tax credits
34
Tax return preparers and software companies not to charge separately for New York e-file services
34*2
Temporary deferral payout credits
35
Use of electronic means of communication
35*2
Economic transformation and facility redevelopment program tax credit
36
Empire state jobs retention program credit
37
Alcoholic beverage production credit
38
New York innovation hot spot program tax benefits
38*2
Minimum wage reimbursement credit
39
Tax benefits for businesses located in tax-free NY areas and employees of such businesses
39‑A
Penalties for fraud in the START-UP NY program
40
The tax-free NY area tax elimination credit
41
Limitations on tax credit eligibility
42
Farm workforce retention credit
42‑A
Farm employer overtime credit
43
Life sciences research and development tax credit
43*2
Single member limited liability companies and eligibility for tax credits
44
Employer-provided child care credit
45
Empire state digital gaming media production credit
46
Restaurant return-to-work tax credit
46‑A
Additional restaurant return-to-work tax credit
47
COVID-19 capital costs tax credit
47*2
Grade no
47*3
Suspension of certain taxes on motor fuel and Diesel motor fuel
48
Child care creation and expansion tax credit
49
Newspaper and broadcast media jobs tax credit
49*2
Commercial security tax credit

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 6’s source at nysenate​.gov

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