¶ Petitioners brought this CPLR article 78 proceeding for the review of respondents' determination that they owed sales and use taxes, plus interest and penalties, in an amount in excess of $44,400. Respondents moved to dismiss the petition on the ground that petitioners had failed to either deposit the amount of the tax, penalty and interest due or file an undertaking as required by section 1138 (subd [a], par [4]) of the Tax Law as a prerequisite to article 78 review...
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