N.Y. Comp. Codes R. & Regs. tit. 20 § 2400.1
Current through Register Vol. 46, No. 50, December 11, 2024
Tax Law, § 3032
(a) In general, a taxpayer may bring a civil action for damages against the State in the Court of Claims where any officer or employee of the Department of Taxation and Finance knowingly, or by reason of negligence, fails to release a lien on property of the taxpayer within 40 days after the date: (1) on which the Commissioner of Taxation and Finance finds full satisfaction or legal unenforce ability of the liability assessed or determined, including interest; or(2) there is furnished to the commissioner a surety bond or other security that is conditioned upon the payment of the amount assessed or determined, including interest (see, section 2400.3 of this Part).(b) For purposes of subdivision (a) of this section, full satisfaction of the liability assessed or determined occurs when: (1) the commissioner determines that the entire liability listed in the state tax warrant has been fully satisfied (such determination will be made as soon as practicable after tender of payment); or(2) the taxpayer submits to the commissioner, in writing, a request for a release of lien which shall contain: (i) the name and address of the taxpayer;(ii) a copy of the state tax warrant affecting the property; and(iii) the grounds upon which the issuance of a release is sought (including proof of full payment, where applicable).N.Y. Comp. Codes R. & Regs. Tit. 20 § 2400.1