N.Y. C.P.L.R. 1328

§ 1328. Discharge of attachment. 1. A defendant whose property or debt\nhas been levied upon may move, upon notice to the claiming authority and\nthe claiming agent, for any order discharging the attachment as to all\nor part of the property or debt upon payment of the claiming agent's\nfees and expenses, if any. On such a motion, the defendant shall give an\nundertaking, in an amount equal to the value of the property or debt\nsought to be discharged, that the defendant will pay to the claiming\nauthority the amount of any judgment which may be recovered in the\naction against him or her, not exceeding the amount of the undertaking.\nMaking a motion or giving an undertaking under this section shall not of\nitself constitute an appearance in the action.\n 2. When a motion to discharge is made in the case of property levied\nupon pursuant to a claimed violation of the tax law, the amount of the\nundertaking required shall be an amount equal to the lesser of:\n (a) The amount specified in subdivision one of this section; or\n (b) The aggregate amount of all unpaid tax and civil penalties for\nsuch violation.\n