2006 New York Code - Determination Of Tax.

 
    §  11-2206  Determination of tax. If a return required by this chapter
  is not filed or if a return when filed is incorrect or insufficient,  or
  if  a  tax  or any part thereof due hereunder be not paid when required,
  the amount of tax due shall be determined by the commissioner  of  motor
  vehicles  or  by the commissioner of finance if designated as his or her
  agent, from such information  as  may  be  obtainable,  including  motor
  vehicle  registration with the department of motor vehicles of the state
  of New York and/or other factors. Notice of such determination shall  be
  given  to  the  person  liable  for the tax. Such a determination by the
  commissioner of motor vehicles 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,  shall  apply  to  the
  commissioner  of  motor  vehicles  for  a  hearing,   or   unless   such
  commissioner of his or her own motion shall redetermine the same. If the
  commissioner  of  finance is designated as the agent of the commissioner
  of motor vehicles, such a determination by the commissioner  of  finance
  shall finally and irrevocably fix the tax unless the person against whom
  it   is   assessed,   within  ninety  days  after  the  giving  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)  applies  to  the  tax
  appeals  tribunal  for  a  hearing  by  filing a petition, or unless the
  commissioner of finance of his or her own motion shall  redetermine  the
  same. A hearing following a petition to the tax appeals tribunal 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 by the commissioner of motor vehicles or the
  tax appeals tribunal, the commissioner of motor vehicles, if he  or  she
  holds  the  hearing,  or  the  tax  appeals  tribunal if the tax appeals
  tribunal holds the hearing, shall give notice of  the  determination  or
  decision  to the person against whom the tax is assessed and in the case
  of a tax appeals tribunal decision, to the commissioner of finance. Such
  determination by the commissioner of motor vehicles, or  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 determination or 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 motor vehicles and
  there shall  be  filed  with  the  commissioner  of  motor  vehicles  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 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  motor  vehicles  may  be  in  a  sum  sufficient to cover the taxes,


  penalties and interest thereon stated in such determination or 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.