N.Y. TAX Law § 1438-L

* § 1438-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-eight-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\nseventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within four months after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of the civil\npractice law and rules shall not be instituted unless (a) the amount of\nany tax sought to be reviewed, with such interest and penalties thereon\nas may be provided for by local law shall be first deposited and there\nis filed an undertaking, issued by a surety company authorized to\ntransact business in this state and approved by the state superintendent\nof financial services as to solvency and responsibility, in such amount\nas a justice of the supreme court shall approve to the effect that if\nsuch proceeding be dismissed or the tax confirmed the petitioner will\npay all costs and charges which may accrue in the prosecution of such\nproceeding or (b) at the option of the petitioner, such undertaking may\nbe in a sum sufficient to cover the taxes, interest and penalties stated\nin such determination, plus the costs and charges which may accrue\nagainst it in the prosecution of the proceeding, in which event the\npetitioner shall not be required to pay such taxes, interest or\npenalties as a condition precedent to the application.\n 2. Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally assessed or collected and application\nfor the refund or revision thereof duly made to the proper fiscal\nofficer or officers, and such officer or officers shall have made a\ndetermination denying such refund or revision, such determination shall\nbe reviewable by a proceeding under article seventy-eight of the civil\npractice law and rules; provided, however, that (a) such proceeding is\ninstituted within four months after the giving of the notice of such\ndenial, (b) a final determination of tax due was not previously made,\nand (c) an undertaking is filed with the proper fiscal officer or\nofficers in such amount and with such sureties as a justice of the\nsupreme 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 * NB Repealed December 31, 2026\n