Section 11-2710. Remedies exclusive

The  remedies  provided  by sections
  11-2707 and 11-2708 of this chapter  shall  be  the  exclusive  remedies
  available  to  any  person  for  the  review  of  the  liability imposed
  hereunder, and no determination or proposed determination of  an  annual
  vault  charge  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 in the nature  of
  a  certiorari  proceeding  under  article  seventy-eight  of  the  civil
  practice law and rules; provided, however, that a person liable for  the
  annual  vault  charge  may  proceed by declaratory judgment if he or she
  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 11-2707 of this chapter.