N.Y. Tax Law § 1413: Remedies exclusive

§ 1413. Remedies exclusive. The remedies provided by sections fourteen

hundred eleven and fourteen hundred twelve of this article shall be the

exclusive remedies available to any person for the review of tax

liability imposed by this article. No determination or proposed

determination of tax or determination on any application for refund

shall be enjoined or reviewed by any 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.