N.Y. Tax Law § 1449-llllll: Judicial review

§ 1449-llllll. Judicial review. 1. Any final determination of the

amount of any tax payable under section fourteen hundred

forty-nine-cccccc 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

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 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.

3. In any proceedings instituted pursuant to this article the rules

and regulations of the commissioner shall be applied where applicable.