Section 11-2707. Determination of vault charge

If a return required by this
  chapter is not  filed  or  if  a  return  when  filed  is  incorrect  or
  insufficient,  the amount of the vault charge due shall be determined by
  the commissioner of finance from such information as may  be  obtainable
  and,  if necessary, the charge may be estimated on the basis of external
  indices, including but not limited to the records of the  department  of
  transportation,  the reports of tax assessors, the reports of inspectors
  and investigators in the offices of  the  commissioner  of  finance  and
  commissioner  of  transportation,  and/or  other information or factors.
  Notice of such determination shall be given to the person liable for the
  payment thereof. Such determination shall finally  and  irrevocably  fix
  the  vault  charge  unless the person against whom it is assessed shall,
  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 such person 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, or unless  the  commissioner  of
  finance  of  his or her own motion shall redetermine the same. Upon such
  hearing the tax appeals tribunal may require the filing of a certificate
  signed by a city surveyor specifying the dimensions of the vault.  After
  such  hearing the tax appeals tribunal shall give notice of its decision
  to the person against whom the vault charge is assessed. 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 vault charge 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 person against whom the vault charge is  assessed
  unless  (a)  the  amount of any vault charge 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 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 vault charge  confirmed  the
  person  against whom the vault charge is assessed will pay all costs and
  charges which may accrue in the prosecution of the proceeding, or (b) at
  the option of such person, such undertaking filed with the  commissioner
  of  finance  may  be  in  a  sum  sufficient  to cover the vault charge,
  penalties and interest thereon stated in such decision  plus  the  costs
  and  charges  which  may accrue against him or her in the prosecution of
  the proceeding, in which event such person  shall  not  be  required  to
  deposit  such  vault  charge,  penalties  and  interest  as  a condition
  precedent to the application.