N.Y. Tax Law § 1570: Judicial review

§ 1570. Judicial review. 1. Any final determination of the amount of

any tax payable under section fifteen hundred sixty-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 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.