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2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
1140 - Remedies exclusive.


NY Tax L § 1140 (2012) What's This?
 
    §  1140.  Remedies exclusive. The remedies provided by sections eleven
  hundred thirty-eight and eleven hundred thirty-nine shall  be  exclusive
  remedies available to any person for the review of tax liability imposed
  by  this  article; and no determination or proposed determination of tax
  or determination on any application for  refund  shall  be  enjoined  or
  reviewed  by an action for declaratory judgment, an action for money had
  and received, or by any action or proceeding  other  than  a  proceeding
  under article seventy-eight of the civil practice law and rules.

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