Section 11-1510. Remedies exclusive  


Latest version.
  • The remedies provided by this chapter
      shall be the exclusive remedies available to any person for  the  review
      of  tax  liability  imposed  by  this  chapter;  and no determination or
      proposed determination of tax or determination on  any  application  for
      refund  by  the  commissioner  of  finance,  nor any decision by the tax
      appeals tribunal or any of  its  administrative  law  judges,  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, in
      the case of a decision by the tax appeals tribunal sitting  en  banc,  a
      proceeding  under  article  seventy-eight  of the civil practice law and
      rules; provided, however, that a taxpayer  may  proceed  by  declaratory
      judgment  if  the  taxpayer  institutes  suit within thirty days after a
      deficiency assessment is made and pays  the  amount  of  the  deficiency
      assessment  to  the  commissioner of finance prior to the institution of
      such suit and posts a bond for costs as provided in section  11-1508  of
      this chapter.