Section 809. Review; assessment of additional tax

1.  Any  final
  determination of the amount  of  any  tax  payable  hereunder  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 the proceeding is commenced within four
  months after the giving of  the  notice  of  such  final  determination,
  provided, however, that any such proceeding shall not be instituted by a
  person  liable  for  the  tax  unless the amount of any tax sought to be
  reviewed, with such interest and penalties thereon as  may  be  provided
  for  by local law, shall first be deposited and an undertaking filed, 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, such person will pay all  costs  and  charges  which  may
  accrue in the prosecution of such proceeding.
    2.  Where  any  tax  imposed  hereunder  shall  have been erroneously,
  illegally or unconstitutionally collected and application for the refund
  thereof duly made to the proper officer or officers, and such officer or
  officers or, in the case of a city of one  million  or  more  which  has
  established  a  tax  appeals  tribunal, such tax appeals tribunal, shall
  have made a determination denying such refund, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules if the proceeding is commenced within four months
  after the giving of the notice of such denial,  provided  that  a  final
  determination   of  tax  due  was  not  previously  made,  and  that  an
  undertaking is filed with the proper 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 person liable for the tax will pay all costs and charges  which  may
  accrue in the prosecution of such proceeding.
    3.  Except  in the case of a wilfully false and fraudulent return with
  intent to evade the tax, no assessment of additional tax shall  be  made
  with respect to the tax imposed under this article, after the expiration
  of  more  than  three  years  from  the  date of the filing of a return,
  provided, however, that where no return has been filed  as  provided  by
  local law, the tax may be assessed at any time.