N.Y. TAX Law § 1570

§ 1570. Judicial review. 1. Any final determination of the amount of\nany tax payable under section fifteen hundred sixty-two of this article\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within four months after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless (a) the amount of any tax sought to be reviewed, with\nsuch interest and penalties thereon as may be provided for by local law\nshall be first deposited and there is filed an undertaking, issued by a\nsurety company authorized to transact business in this state and\napproved by the state superintendent of financial services as to\nsolvency and responsibility, in such amount as a justice of the supreme\ncourt shall approve to the effect that if such proceeding be dismissed\nor the tax confirmed the petitioner will pay all costs and charges which\nmay accrue in the prosecution of such proceeding or (b) at the option of\nthe petitioner, 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