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This entry was published on 2014-09-22
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SECTION 1448-C
Judicial review
Tax (TAX) CHAPTER 60, ARTICLE 31-B
* § 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 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 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