N.Y. Tax Law § 1243: Judicial review

§ 1243. Judicial review. (a) Any final determination of the amount of

any tax payable under sections twelve hundred one through twelve hundred

four 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 by a taxpayer unless (1) the amount of any tax sought

to be reviewed, with such interest and penalties thereon as may be

provided for by local law, ordinance, resolution or regulation, 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 superintendent of financial services of this state 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 taxpayer will pay all costs and charges which may

accrue in the prosecution of such proceeding or (2) at the option of the

taxpayer, 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 such taxpayer in the

prosecution of the proceeding, in which event the taxpayer shall not be

required to pay such taxes, interest or penalties as a condition

precedent to the application.

(b) Where any tax imposed hereunder 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 or, in the case of a

city of one million or more which has established a tax appeals

tribunal, such tax appeals tribunal, 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, (1) that such proceeding is instituted

within four months after the giving of the notice of such denial, (2)

that a final determination of tax due was not previously made, and (3)

that 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 taxpayer will pay all costs and charges which may

accrue in the prosecution of such proceeding.