Tax Law, § 3032(a)
For purposes of section2400.1 of this Part, a taxpayer may furnish a bond or other security of a type described in section 154.11(b), (c) and (d) of this Title (relating to bonds or other securities acceptable for purposes of New York State income tax in the case of special accruals and nonresident taxpayers) to effectuate a release of lien.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2400.3