§ 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.