Section 1140. Remedies exclusive  


Latest version.
  • 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.