2006 New York Code - Determination Of Tax.

 
    §  11-1406  Determination of tax. If a return required by this chapter
  is not filed, or if a return when filed is  incorrect  or  insufficient,
  the amount of tax due shall be determined by the commissioner of finance
  from  external  indices and such other information as may be obtainable.
  Notice of such determination shall be given to the person liable for the
  tax. Such determination shall finally and irrevocably fix the tax unless
  the person against whom it is assessed, within  ninety  days  after  the
  giving  of  notice  of  such  determination,  or, if the commissioner of
  finance has established a conciliation  procedure  pursuant  to  section
  11-124  of  the  code  and  the  taxpayer  has  requested a conciliation
  conference in accordance therewith, within ninety days from the  mailing
  of   a   conciliation   decision  or  the  date  of  the  commissioner's
  confirmation of the discontinuance of the conciliation proceeding,  both
  (1)  serves  a petition upon the commissioner of finance and (2) files a
  petition with the tax appeals tribunal for  a  hearing,  or  unless  the
  commissioner  of  finance of his or her own motion shall redetermine the
  same. Such hearing and any appeal to the tax appeals tribunal sitting en
  banc from the decision rendered in such hearing shall  be  conducted  in
  the manner and subject to the requirements prescribed by the tax appeals
  tribunal  pursuant  to  sections  one  hundred  sixty-eight thorough one
  hundred seventy-two of the charter. After such hearing the  tax  appeals
  tribunal  shall  give  notice of its decision to the person against whom
  the tax is assessed and to the commissioner of finance.  A  decision  of
  the  tax appeals tribunal sitting en banc shall be reviewable for error,
  illegality or unconstitutionality or any other reason  whatsoever  by  a
  proceeding  under  article  seventy-eight  of the civil practice law and
  rules if application therefor is made to the supreme court by the person
  against whom the tax was assessed within four months after the giving of
  the notice of such tax appeals tribunal  decision.  A  proceeding  under
  article  seventy-eight  of the civil practice law and rules shall not be
  instituted by a taxpayer unless: (a) the amount of any tax sought to  be
  reviewed,  with  penalties  and interest thereon, if any, shall be first
  deposited with the commissioner of finance and there shall be filed with
  the commissioner of finance an undertaking, issued by a  surety  company
  authorized  to  transact  business  in  this  state  and approved by the
  superintendent  of  insurance  of  this  state  as   to   solvency   and
  responsibility,  in  such  amount and with such sureties as a justice of
  the supreme court shall approve, to the effect that if  such  proceeding
  be  dismissed  or the tax confirmed, the taxpayer will pay all costs and
  charges which may accrue in the prosecution of the proceeding; or (b) at
  the option of the taxpayer such undertaking filed with the  commissioner
  of  finance may be in a sum sufficient to cover the taxes, penalties and
  interest thereon stated in such decision  plus  the  costs  and  charges
  which  may  accrue  against  it in the prosecution of the proceeding, in
  which event the taxpayer shall not be required to  deposit  such  taxes,
  penalties and interest as a condition precedent to the application.