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 488 - Civil Penalties And Interest On Underpayments
Section 488.5 - Unpaid tax, penalties and interest

Tax Law, §§ 511(1), 512(2)-(3)

Unpaid tax, and unpaid penalties and interest under this Part may be recovered by the Attorney General by a civil action in the name of the People of the State. Failure to do any act required by or under the provisions of article 21 is deemed an act committed in part at the office of the Department of Taxation and Finance in Albany for all purposes under the Tax Law. The certificate of the Commissioner of Taxation and Finance to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by article 21, or that a claim for refund has been filed, is prima facie evidence of such acts or omissions.