2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
288-A - Jeopardy assessments.

§ 288-a. Jeopardy assessments. If the tax commission believes that the
  collection  of any tax will be jeopardized by delay it may determine the
  amount of such tax and assess the same, together with all  interest  and
  penalties  provided  by law, against any person liable therefor prior to
  the filing of his return and prior  to  the  date  when  his  return  is
  required  to  be  filed.  The  amount so determined shall become due and
  payable to the tax commission by the person against whom such a jeopardy
  assessment is made, as soon as notice thereof is given to him personally
  or by registered or  certified  mail.  The  provisions  of  section  two
  hundred   eighty-eight   of   this  article  shall  apply  to  any  such
  determination except to the extent that they may  be  inconsistent  with
  the  provisions  of  this  section.  The  tax commission shall abate any
  jeopardy assessment if it  finds  that  jeopardy  does  not  exist.  The
  collection  of  any jeopardy assessment may be stayed by filing with the
  tax commission a bond issued by a surety company authorized to  transact
  business  in  this state and approved by the superintendent of insurance
  as to solvency and responsibility, or such other security acceptable  to
  the  tax commission, conditioned upon payment of the amount assessed and
  interest thereon, or any lesser amount to which such assessment  may  be
  reduced  by  the  tax  commission  or  by  a  proceeding  under  article
  seventy-eight of the civil practice law and rules as provided in section
  two hundred eighty-eight of this article, such payment to be  made  when
  the assessment or any such reduction thereof shall have become final and
  not  subject to further review. If such a bond is filed and thereafter a
  proceeding under article  seventy-eight  is  commenced  as  provided  in
  subdivision  five  of  section two hundred eighty-eight of this article,
  deposit of the taxes, penalties  and  interest  assessed  shall  not  be
  required   as   a  condition  precedent  to  the  commencement  of  such
  proceeding. Where a jeopardy assessment is made, any property seized for
  the collection of the tax shall not be sold (1) until expiration of  the
  time  to  apply  for  a  hearing  as  provided  in  section  two hundred
  eighty-eight of this article, and (2)  if  such  application  is  timely
  filed,  until the expiration of four months after the tax commission has
  given notice of  its  determination  to  the  person  against  whom  the
  assessment  is made; provided, however, such property may be sold at any
  time if such person has failed to attend a hearing of which he has  been
  duly  notified,  or if he consents to the sale, or if the tax commission
  determines that  the  expenses  of  conservation  and  maintenance  will
  greatly reduce the net proceeds, or if the property is perishable.