§ 1140. Remedies exclusive. The remedies provided by sections eleven\nhundred thirty-eight and eleven hundred thirty-nine shall be exclusive\nremedies available to any person for the review of tax liability imposed\nby this article; and no determination or proposed determination of tax\nor determination on any application for refund shall be enjoined or\nreviewed by an action for declaratory judgment, an action for money had\nand received, or by any action or proceeding other than a proceeding\nunder article seventy-eight of the civil practice law and rules.\n
N.Y. Tax Law § 1140
Remedies exclusive
Applied in 7 court decisions — leading case 221 Md. App. 274 - Comptroller of the Treasury v. Zorzit (2015)
Most recently applied in Dennis v. 44th Enters. Corp. (March 2021)
2014-09-22
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.