N.Y. PBG Law § 111

§ 111. Review. (a) Any such tax may be reviewed by a proceeding under\narticle seventy-eight of the civil practice law and rules and any local\nlaw or ordinance imposing any such tax or taxes shall include provisions\nmaking such review available upon reasonable conditions including a\nrequirement that application for review be made within thirty days after\nthe determination of the amount of the tax or taxes, and that the amount\nof the tax or taxes, interest and penalties and security for costs, be\nfirst deposited.\n (b) Any city having a population of one million or more is hereby\nauthorized to adopt and amend local laws that provide for the review of\nany such tax in the same manner as the review of the tax on cigarettes\nimposed by such city, including the ability to seek conciliation\nconcerning determinations of such tax as well as review of such tax in\nthe agency or tribunal authorized to review the tax on cigarettes\nimposed by such city.\n