Sec. 2400.1. General

Tax Law, § 3032

(a) In general, a taxpayermay bring a civil action for damages against the State in the Courtof Claims where any officer or employee of the Department of Taxationand Finance knowingly, or by reason of negligence, fails to releasea lien on property of the taxpayer within 40 days after the date:

(1) on which the Commissionerof Taxation and Finance finds full satisfaction or legal unenforceabilityof the liability assessed or determined, including interest; or

(2) there is furnishedto the commissioner a surety bond or other security that is conditionedupon the payment of the amount assessed or determined, including interest(see, section 2400.3 of this Part).

(b) For purposes ofsubdivision (a) of this section, full satisfaction of the liabilityassessed or determined occurs when:

(1) the commissionerdetermines that the entire liability listed in the state tax warranthas been fully satisfied (such determination will be made as soonas practicable after tender of payment); or

(2) the taxpayer submitsto the commissioner, in writing, a request for a release of lien whichshall contain:

(i) the name and addressof the taxpayer;

(ii) a copy of thestate tax warrant affecting the property; and

(iii) the grounds uponwhich the issuance of a release is sought (including proof of fullpayment, where applicable).