N.Y. PML Law § 809

§ 809. Review; assessment of additional tax. 1. Any final\ndetermination of the amount of any tax payable hereunder shall be\nreviewable for error, illegality or unconstitutionality or any other\nreason whatsoever by a proceeding under article seventy-eight of the\ncivil practice law and rules if the proceeding is commenced within four\nmonths after the giving of the notice of such final determination,\nprovided, however, that any such proceeding shall not be instituted by a\nperson liable for the tax unless the amount of any tax sought to be\nreviewed, with such interest and penalties thereon as may be provided\nfor by local law, shall first be deposited and an undertaking filed, 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, such person will pay all costs and charges which may\naccrue in the prosecution of such proceeding.\n 2. Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper officer or officers, and such officer or\nofficers or, in the case of a city of one million or more which has\nestablished a tax appeals tribunal, such tax appeals tribunal, shall\nhave made a determination denying such refund, such determination shall\nbe reviewable by a proceeding under article seventy-eight of the civil\npractice law and rules if the proceeding is commenced within four months\nafter the giving of the notice of such denial, provided that a final\ndetermination of tax due was not previously made, and that an\nundertaking is filed with the proper officer or officers in such amount\nand with such sureties as a justice of the supreme court shall approve\nto the effect that if such proceeding be dismissed or the tax confirmed,\nthe person liable for the tax will pay all costs and charges which may\naccrue in the prosecution of such proceeding.\n 3. 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