§ 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.