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. * NB Effective until July 1, 2025 * § 6. Filing of electronic warrants and warrant-related records in the department of state.

1.

Notwithstanding any provision of this chapter or a related statute to the contrary, all warrants and warrant-related records issued by the department shall be filed electronically by the department in the department of state. No fee shall be required to be paid for such filings. On the date of the electronic filing of a warrant, as confirmed by the department of state pursuant to subdivision five of this section:

(a)

the amount of the tax stated in the warrant shall become a lien upon the title to and interest in all real, personal or other property located in New York state, owned by the person or persons named in the warrant. The lien so created shall:

(i)

attach to all real property and rights to real property located in New York state that is owned by the person or persons named in the warrant at any time during the period of the lien, including any real property or rights to real property located in New York state that is acquired by such person or persons after the lien arises; and

(ii)

apply to all personal or other property and rights to personal or other property located in New York state that is owned by the person or persons named in the warrant at any time during the period of the lien, including any personal or other property or rights to personal or other property located in New York state that is acquired by such person or persons after the lien arises; and

(b)

the commissioner shall, in the right of the people of the state of New York, be deemed to have obtained a judgment against the person or persons named in the warrant for the amount of the tax stated in the warrant.

2.

Enforcement of a judgment obtained pursuant to subdivision one of this section shall be as prescribed in article fifty-two of the civil practice law and rules.

3.

A written or electronic copy of any electronic warrant or warrant-related record filed in the department of state shall be filed by the department in the office of the clerk of the county named in the warrant or warrant-related record.

4.

Notwithstanding any provision of this chapter or a related statute to the contrary, all warrant-related records issued by the department that are authorized by applicable laws, including, but not limited to, warrant satisfactions, vacaturs, amendments and expirations, and any warrant-related record issued by the department on or after July first, two thousand twenty-five that pertains to a warrant filed prior to July first, two thousand twenty-five, shall be filed electronically by the department in the department of state. No fee shall be required to be paid for such filings. A written or electronic copy of the electronic warrant-related record filed in the department of state shall be filed by the department in the office of the clerk of the county named in the warrant-related record.

5.

The department shall file warrants and warrant-related records electronically with the department of state. The department of state shall provide electronic notice to the department confirming the date of filing of the warrants and warrant-related records. The department of state shall also make information regarding the warrants and warrant-related records, including the date of filing, available to the public and searchable by the name of the person or persons listed in the tax warrant. Upon request of the commissioner, the department of state shall certify that a warrant or warrant-related record has been filed and the date of such filing.

6.

Notwithstanding any other provision of this chapter concerning the place of filing of a tax warrant and the creation thereby of a tax lien and judgment, the provisions of this section shall govern such matters for purposes of any taxes imposed by or pursuant to this chapter. * NB Effective July 1, 2025

Source: Section 6 — Filing of warrants in the department of state, https://www.­nysenate.­gov/legislation/laws/TAX/6 (updated May 16, 2025; accessed May 24, 2025).

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
24–D
Empire state independent film production 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:
May 24, 2025

Last modified:
May 16, 2025

§ 6’s source at nysenate​.gov

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