N.Y. C.P.L.R. 7205

§ 7205. Defense of good faith reliance on judicial decision. No action\nfor a penalty or forfeiture may be brought for an act done in good faith\nand pursuant to a construction given to a statute by a decision of an\nappellate court and adjudged lawful thereby, where such act was done\nprior to a reversal or the overruling of such decision.\n