N.Y. VAT Law § 2127

§ 2127. Hearings. A person aggrieved by an act or omission to act of\nthe commissioner under this article is entitled to a hearing. The\ncommissioner shall grant a hearing to an applicant therefor as soon as\npracticable, except that if a certificate of title is temporarily\nsuspended, within ten days after receipt of a written request for such\nhearing. No hearing shall be required because of the refusal of the\ncommissioner to issue a certificate of title in a case where the\ncommissioner determines that a request for such hearing is frivolous or\nbased upon sham. The applicant may be heard in person or by counsel. The\nhearing shall be at such time and place as the commissioner shall\nprescribe. The commissioner acting by such officer or person in the\ndepartment of motor vehicles as he may designate, shall have the power\nto temporarily omit to take any action under this article pending a\nhearing and to subpoena and bring before the officer or person so\ndesignated any person in this state and administer an oath to and take\ntestimony of any person or cause his deposition to be taken with the\nsame fees and mileage in the same manner as prescribed by law in\njudicial procedure in courts of this state in civil cases.\n