Statute · New York Tax Law
N.Y. Tax Law § 1140 — Remedies exclusive
N.Y. Tax Law § 1140
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1140. Remedies exclusive. 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…
Citator
N.Y. Tax Law § 1140 — Remedies exclusive is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1140. Remedies exclusive. 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.