2006 New York Code - Judicial Review.

 
    * § 1448-c. Judicial  review. 1. Any final determination of the amount
  of any tax payable under section  fourteen  hundred  forty-two  of  this
  article shall be reviewable for error, illegality or unconstitutionality
  or   any   other   reason  whatsoever  by  a  proceeding  under  article
  seventy-eight of  the  civil  practice  law  and  rules  if  application
  therefor  is  made  to  the  supreme  court within four months after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding  under  article  seventy-eight  of the civil
  practice law and rules shall not be instituted unless (a) the amount  of
  any  tax sought to be reviewed, with such interest and penalties thereon
  as may be provided for by local law shall be first deposited  and  there
  is  filed  an  undertaking,  issued  by  a  surety company authorized to
  transact business in this state and approved by the state superintendent
  of insurance as to solvency and responsibility,  in  such  amount  as  a
  justice  of  the  supreme court shall approve to the effect that if such
  proceeding be dismissed or the tax confirmed the petitioner will pay all
  costs and charges which may accrue in the prosecution of such proceeding
  or (b) at the option of the petitioner, such undertaking may be in a sum
  sufficient to cover the taxes, interest and  penalties  stated  in  such
  determination, plus the costs and charges which may accrue against it in
  the  prosecution  of the proceeding, in which event the petitioner shall
  not be required to pay such taxes, interest or penalties as a  condition
  precedent to the application.
    2.  Where  any  tax  imposed  pursuant to this article shall have been
  erroneously, illegally or unconstitutionally assessed or  collected  and
  application  for  the refund or revision thereof duly made to the proper
  fiscal officer or officers, and such officer or officers shall have made
  a determination denying such  refund  or  revision,  such  determination
  shall  be  reviewable by a proceeding under article seventy-eight of the
  civil  practice  law  and  rules;  provided,  however,  that  (a)   such
  proceeding  is  instituted  within  four  months after the giving of the
  notice of such denial, (b) a final determination  of  tax  due  was  not
  previously  made, and (c) an undertaking is filed with the proper fiscal
  officer or officers in such amount and with such sureties as  a  justice
  of the supreme court shall approve to the effect that if such proceeding
  be dismissed or the tax confirmed, the petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
    * NB Repealed December 31, 2025