Section 1439-L. Judicial review

1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-nine-c 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
  insurance  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.
    * NB Repealed December 31, 2011
    * NB There are 3 § 1439-l's