N.Y. TAX Law § 1449-LLLLLLL

* § 1449-lllllll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred\nforty-nine-ccccccc of this article shall be reviewable for error,\nillegality or unconstitutionality or any other reason whatsoever by a\nproceeding under article seventy-eight of the civil practice law and\nrules if application therefor is made to the supreme court within four\nmonths after the giving of the notice of such final determination,\nprovided, however, that any such proceeding under article seventy-eight\nof the civil practice law and rules shall not be instituted unless (a)\nthe amount of any tax sought to be reviewed, with such interest and\npenalties thereon as may be provided for by local law shall be first\ndeposited and there is filed an undertaking, issued by a surety company\nauthorized to transact business in this state and approved by the\nsuperintendent of financial services of this state as to solvency and\nresponsibility, in such amount as a justice of the supreme court shall\napprove to the effect that if such proceeding be dismissed or the tax\nconfirmed the petitioner will pay all costs and charges which may accrue\nin the prosecution of such proceeding or (b) at the option of the\npetitioner, such undertaking may be in a sum sufficient to cover the\ntaxes, interest and penalties stated in such determination, plus the\ncosts and charges which may accrue against it in the prosecution of the\nproceeding, in which event the petitioner shall not be required to pay\nsuch taxes, interest or penalties as a condition precedent to the\napplication.\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 3. In any proceedings instituted pursuant to this article the rules\nand regulations of the commissioner shall be applied where applicable.\n * NB Repealed October 25, 2030\n