§ 1092. Collection, levy and liens.---(a) Collection procedures.---The\ntaxes imposed by articles nine, nine-a, nine-b or nine-c shall be\ncollected by the tax commission, and it may establish the mode or time\nfor the collection of any amount due it under these articles if not\notherwise specified. The tax commission shall, upon request, give a\nreceipt for any sum collected under such articles. The tax commission\nmay authorize banks or trust companies which are depositaries or\nfinancial agents of the state to receive and give a receipt for any tax\nimposed under such articles in such manner, at such times, and under\nsuch conditions as the tax commission may prescribe; and the tax\ncommission shall prescribe the manner, times and conditions under which\nthe receipt of such tax by such banks and trust companies is to be\ntreated as payment of such tax to the tax commission.\n (b) Notice and demand for tax.---The tax commission shall as soon as\npracticable give notice to each taxpayer liable for any amount of tax,\naddition to tax, penalty or interest, which has been assessed but\nremains unpaid, stating the amount and demanding payment thereof. Such\nnotice shall be left at the principal office of the taxpayer in this\nstate or shall be sent by mail to such taxpayer's last known address.\nExcept where the tax commission determines that collection would be\njeopardized by delay, if any tax is assessed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date.\n (c) Issuance of warrant after notice and demand.---If any corporation\nor other person liable under articles nine or nine-a for the payment of\nany tax, addition to tax, penalty or interest neglects or refuses to pay\nthe same within twenty-one calendar days after notice and demand\ntherefor is given to such corporation or other person under subsection\n(b) of this section (ten business days if the amount for which such\nnotice and demand is made equals or exceeds one hundred thousand\ndollars), the commissioner may within six years after the date of such\nassessment issue a warrant under the commissioner's official seal\ndirected to the sheriff of any county of the state, or to any officer or\nemployee of the department, commanding him to levy upon and sell the\nreal and personal property of such corporation or other person for the\npayment of the amount assessed, with the cost of executing the warrant,\nand to return such warrant to the commissioner and pay to him or her the\nmoney collected by virtue thereof within sixty days after the receipt of\nthe warrant. If the commissioner finds that the collection of the tax or\nother amount is in jeopardy, notice and demand for immediate payment of\nsuch tax may be made by the commissioner and upon failure or refusal to\npay such tax or other amount the commissioner may issue a warrant\nwithout regard to the twenty-one day period (or ten-day period if\napplicable) provided in this subsection. For purposes of this\nsubsection, the term corporation shall include an exempt QSSS of such\ncorporation.\n (d) Copy of warrant to be filed and lien to be created.---Any sheriff\nor officer or employee who receives a warrant under subsection (c) shall\nwithin five days thereafter file a copy with the clerk of the\nappropriate county. The clerk shall thereupon enter in the judgment\ndocket, in the column for judgment debtors, the name of the taxpayer\nmentioned in the warrant, and in appropriate columns the tax or other\namounts for which the warrant is issued and the date when such copy is\nfiled; and such amount shall thereupon be a lien upon the title to and\ninterest in real, personal and other property of the taxpayer. Such lien\nshall not apply to personal property unless such warrant is filed in the\ndepartment of state. For purposes of this subsection, the term taxpayer\nshall include an exempt QSSS of such taxpayer.
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