New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1140
Remedies exclusive
Official textnysenate.govlast amended
§ 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.
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In this article (40 sections)
- 1105 · Imposition of sales tax
- 1105-A · Reduced tax rate on certain energy sources and services
- 1105-B · Exemptions for certain parts, tools, supplies and services…
- 1106 · Transitional provisions
- 1107 · Temporary municipal assistance sales and compensating use taxes…
- 1108 · Temporary municipal assistance sales and compensating use taxes…
- 1109 · Sales and compensating use taxes for the metropolitan commuter…
- 1110 · Imposition of compensating use tax
- 1111 · Special rules for computing receipts and consideration
- 1112 · Taxes imposed on qualified Indian reservations
- 1115 · Exemptions from sales and use taxes
- 1116 · Exempt organizations
- 1117 · Certain sales of motor vehicles and vessels
- 1118 · Exemptions from use tax
- 1119 · Subject to the conditions and limitations provided for herein, a…
- 1120 · Refunds and credits with respect to motor fuel and diesel motor…
- 1121 · Refunds and credits with respect to cigarettes
- 1122 · Exemption from tax on amusement charges
- 1123 · Exemption from tax on the charge of a roof garden, cabaret or…
- 1131 · Definitions
- 1132 · Collection of tax from customer; proof required for registration…
- 1133 · Liability for the tax
- 1134 · Registration
- 1135 · Records to be kept
- 1136 · Returns
- 1137 · Payment of tax
- 1137-A · Returns of estimated tax and payments
- 1138 · Determination of tax
- 1139 · Refunds
- 1140 · Remedies exclusive
- 1141 · Proceedings to recover tax
- 1142 · General powers of the tax commission
- 1142-A · Special requirements relating to the service of providing…
- 1143 · Administration of oaths and compelling testimony
- 1144 · Reference to tax
- 1145 · Penalties and interest
- 1146 · Returns to be secret
- 1147 · Notices and limitations of time
- 1148 · Deposit and disposition of revenue
- 1150 · Special fee on paging devices