N.Y. PML Law § 804

§ 804. Review; assessment of additional tax. Any final determination\nof the amount of any tax payable hereunder shall be reviewable for\nerror, illegality or unconstitutionality or any other reason whatsoever\nby a proceeding under article seventy-eight of the civil practice law\nand rules if the proceeding is commenced within ninety days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding shall not be instituted unless the amount of\nany tax sought to be reviewed, with such interest and penalties thereon\nas may be provided for by local law, shall first be deposited and an\nundertaking filed, in such amount and with such sureties as a justice of\nthe supreme court shall approve to the effect that if such proceeding be\ndismissed or the tax confirmed, the petitioner will pay all costs and\ncharges which may accrue in the prosecution of such proceeding.\n Where any tax imposed hereunder shall have been erroneously, illegally\nor unconstitutionally collected and application for the refund thereof\nduly made to the proper officer or officers, and such officer or\nofficers shall have made a determination denying such refund, such\ndetermination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules if the proceeding is\ncommenced within ninety days after the giving of the notice of such\ndenial, that a final determination of tax due was not previously made,\nand that an undertaking is filed with the proper officer or officers in\nsuch amount and with such sureties as a justice of the supreme court\nshall approve to the effect that if such proceeding be dismissed or the\ntax confirmed, the petitioner will pay all costs and charges which may\naccrue in the prosecution of such proceeding.\n Except in the case of a wilfully false and fraudulent return with\nintent to evade the tax, no assessment of additional tax shall be made\nwith respect to the tax imposed under this article, after the expiration\nof more than three years from the date of the filing of a return,\nprovided, however, that where no return has been filed as provided by\nlocal law, the tax may be assessed at any time.\n