N.Y.C. Admin. Code § 11-1011: § 11-1011 Remedies exclusive.

The remedies provided by section 11-1009 of this chapter hereof shall be the exclusive remedies available to any person for the review of tax liability imposed by this chapter; and no determination of tax or determination on an application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any legal or equitable action or proceeding other than one under article seventy-eight of the civil practice law and rules.