Warrantless state tax debt collection methods (Articles 9, 9-A, 22, and 33)

The warrantless state tax debt collection methods under Tax Law §§ 174-c and 1701 have been extended through March 31, 2025.

Tax Law § 174-c allows the Commissioner of Taxation and Finance (Commissioner) to serve income executions (wage garnishments) on individual tax debtors and, if necessary, on employers of tax debtors, for collection of fixed and final tax debts without filing a public warrant.

Tax Law § 1701 allows the Commissioner to use the financial institution data match system for collection of fixed and final tax debt, regardless of whether a warrant has been filed.

[Part A of Chapter 59 of the Laws of 2020; Tax Law §§ 174-c and 1701]