N.Y. Comp. Codes R. & Regs. tit. 20 § 487.3
Tax Law, § 511(3)
If any carrier or owner fails to pay any amount due under article 21 of the Tax Law the Tax Commission may collect the amount by seizing any motor vehicle subject to the lien of the tax and by selling it at public auction. Ten days' notice of sale in writing will be given to the owner and the carrier of the motor vehicle. Public notice of the time and place of the sale of the property to be sold shall be given by posting same in at least six public places in the county where the sale is to be made, at least six days prior thereto. A copy of such notice shall be filed at least six days prior to the sale in an office of the Department of Taxation and Finance in Albany to be designated by the Tax Commission, and shall be available for public inspection. The proceeds of the sale will be applied to the payment of any fees, taxes, interest and penalties due and to the costs incurred on account of the seizure and sale. Any excess received upon the sale will be refunded to the owner of the motor vehicle.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 487.3