7 - Inapplicability of certain money judgment enforcement procedures.
§ 7. Inapplicability of certain money judgment enforcement procedures.--Notwithstanding any provision in article fifty-two of the civil practice law and rules or any other provision of law to the contrary, the procedures in such article for the enforcement of money judgments shall not apply to the tax commission, any officer or employee of the department of taxation and finance, or the comptroller or any officer or employee of the department of audit and control, as a garnishee, with respect to any amount of money to be refunded or credited to a taxpayer pursuant to any tax administered by the tax commission, which is imposed by this chapter or by a law enacted pursuant to the authority of this chapter or article two-E of the general city law.