§ 111. Review. (a) Any such tax may be reviewed by a proceeding under
article seventy-eight of the civil practice law and rules and any local
law or ordinance imposing any such tax or taxes shall include provisions
making such review available upon reasonable conditions including a
requirement that application for review be made within thirty days after
the determination of the amount of the tax or taxes, and that the amount
of the tax or taxes, interest and penalties and security for costs, be
first deposited.

(b) Any city having a population of one million or more is hereby
authorized to adopt and amend local laws that provide for the review of
any such tax in the same manner as the review of the tax on cigarettes
imposed by such city, including the ability to seek conciliation
concerning determinations of such tax as well as review of such tax in
the agency or tribunal authorized to review the tax on cigarettes
imposed by such city.