2006 New York Code - Determination Of Tax.

 
    § 11-810 Determination of tax. If a return required by this chapter is
  not  filed,  or if a return when filed is incorrect or insufficient, the
  commissioner of finance shall determine the amount of tax due from  such
  information as may be obtainable and, if necessary, may estimate the tax
  on the basis of external indices such as motor vehicle registration with
  the  department  of  motor  vehicles and/or any other factors. Notice of
  such determination shall be given to the person liable for  the  payment
  of 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
  (i) 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  through  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.