New York Statutes

§ 1140 — Remedies exclusive

New York § 1140
JurisdictionNew York
Law TAXTax
Part 4Administrative Provisions
Art. 28Sales and Compensating Use Taxes

This text of New York § 1140 (Remedies exclusive) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 1140 (2026).

Text

§ 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

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Bluebook (online)
New York § 1140, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1140.