New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter III - Fuel and Carrier Taxes
Subchapter C - Truck Mileage and Fuel Use Taxes
Article 2 - Truck Mileage Tax
Part 486 - Tax Lien And Bonds
Section 486.2 - Release of liens

Tax Law, § 509(6)

The State Tax Commission may, upon application to it and the payment of a fee of one dollar release any motor vehicle from the lien of any fees, taxes, penalties or interest imposed by this law provided that payment be made to the commission of such sum as it deems adequate consideration for such release, or a deposit be made of such security or such bond be filed as the commission deems proper to secure the payment of such fees, taxes, penalties or interest. The application for the release must contain an accurate description of the motor vehicle to be released together with the other required information.