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This entry was published on 2014-09-22
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SECTION 1570
Judicial review
Tax (TAX) CHAPTER 60, ARTICLE 33-B
§ 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.