State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1140

§  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.

State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1140

§  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1140

§  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.