1449-LLLL - Judical review.

* §  1449-llll.  Judicial  review.  1.  Any final determination of the  amount of any tax payable under section fourteen hundred forty-nine-cccc  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 insurance 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, 2025