N.Y. Tax Law § 1439-ll: Judicial review

* § 1439-ll. Judicial review. 1. Any final determination of the amount

of any tax payable under section fourteen hundred thirty-nine-cc 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 financial services 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 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 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, 2028