Tax Warrants in New York

55 Pages Posted: 30 May 2011

See all articles by David Gray Carlson

David Gray Carlson

Yeshiva University - Benjamin N. Cardozo School of Law

Carlton M. Smith

Yeshiva University - Benjamin N. Cardozo School of Law; New York University School of Law

Date Written: May 29, 2011

Abstract

This article examines tax liens under New York law, to the extent they arise from tax warrants. The article describes the procedures that the Department of Taxation and Finance must follow to obtain a tax lien (at all times comparing state procedure by that applicable to federal tax liens). It describes the extent to which tax warrants are entitled to Full Faith and Credit in other states.

It also examines the curious incorporation by reference of the New York law of money judgments (itself hopelessly confusing). The article concludes by examining the New York tax lien in priority contests with other creditors (secured and unsecured).

Suggested Citation

Carlson, David Gray and Smith, Carlton M., Tax Warrants in New York (May 29, 2011). Cardozo Legal Studies Research Paper No. 336. Available at SSRN: https://ssrn.com/abstract=1855267 or http://dx.doi.org/10.2139/ssrn.1855267

David Gray Carlson (Contact Author)

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

55 Fifth Ave.
New York, NY 10003
United States
212-790-0210 (Phone)
212-790-0205 (Fax)

Carlton M. Smith

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

55 Fifth Ave.
New York, NY 10003
United States
(212) 790-0381 (Phone)

New York University School of Law

40 Washington Square South
New York, NY 10012-1099
United States

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