New York Consolidated Laws

N.Y. Tax Law § 1140 (2026)

Remedies exclusive

✓ current as of May 2026

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§ 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.

Notes of Decisions

Cited in 18 cases (2 in the last 5 years), 1985–2025 · leading case: Estler v. Dunkin' Brands, Inc., 691 F. App'x 3 (2d Cir. 2017).

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Estler v. Dunkin' Brands, Inc., 691 F. App'x 3 (2d Cir. 2017). · cites it 4× “N.Y. Tax Law § 1140 Applies to Exempted Products Alternatively, plaintiffs argue that, because administrative procedures are required for the refund of taxes “imposed” by the state tax code, see N.”

Porsch v. LLR, Inc., 380 F. Supp. 3d 418 (S.D. Ill. 2019). “" N.Y. Tax Law § 1140 . Here, no New York sales tax was collected.”

CMSG Rest. Grp., LLC v. State of New York, 2016 NY Slip Op 7280 (N.Y. App. Div. 2016). · cites it 2× “We also find that plaintiffs’ argument that the performances presented at the club were exempt from the sales taxes at issue is not properly raised in this action, due to the statute’s exclusive remedy provision (Tax Law § 1140). We modify solely to declare Tax Law § 1105 (f)…”

Comptroller of the Treasury v. Zorzit, 108 A.3d 581 (Md. Ct. Spec. App. 2015). “”); N.Y. Tax Law § 1140 (McKinney 2014) ("The remedies provided .”

Davidson v. Rochester Tel. Corp., 163 A.D.2d 800 (N.Y. App. Div. 1990). “Plaintiff here, by claiming that the sales tax imposed is within an exception in the tax statute rather than challenging the constitutionality or general applicability of the statute, has invoked the grounds specified in Tax Law § 1105 (b).”

Dennis v. 44th Enters. Corp., 2021 NY Slip Op 01229 (N.Y. App. Div. 2021). · cites it 2× “The resolution of adjudications between taxpayers and the Tax Department is governed by the Tax Law, which sets forth procedures that expressly exclude judicial review in this type of action (Tax Law §§ 1140; 2000). The statute provides that these procedures are the "exclusive…”

Stahlbrodt v. Comm'r of Taxation & Fin., 171 Misc. 2d 571 (N.Y. Sup. Ct. 1996). · cites it 2× “The Tax Law specifically precludes review of a determination of tax liability in an action for declaratory judgment or any action other than an article 78 proceeding (Tax Law § 1140). In the absence of factual issues, however, a declaratory judgment action is an appropriate…”

Guterman v. Costco Wholesale Corp., 342 F. Supp. 3d 468 (S.D. Ill. 2018). · cites it 4× “N.Y. Tax Law § 1140 . 7 The Court agrees with the other district courts in the Second Circuit holding that the administrative remedy outlined in § 1139 to refund a tax "erroneously, illegally or unconstitutionally collected or paid" is exclusive.”

Empire State Bldg. Co. v. New York State Dep't of Taxation & Fin., 150 Misc. 2d 747 (N.Y. Sup. Ct. 1990). “e 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…”

Ryan v. New York State Dep't of Taxation & Fin., 63 A.D.3d 816 (N.Y. App. Div. 2009). “…and failed to establish that an exception to the exhaustion of administrative remedies doctrine was applicable (see Tax Law § 1140; Bankers Trust Corp. v New York City Dept. of Fin., 1 NY3d at 321-322 ; El Paso Corp. v New York State Dept. of Taxation & Fin., 36 AD3d at 658…”

M. Parpis Food Distributors, Inc. v. Wetzler, 202 A.D.2d 873 (N.Y. App. Div. 1994). “Tax Law § 1140 provides that the remedies provided under Tax Law §§ 1138 and 1139 are the exclusive remedies available for the review of tax liability imposed by Tax Law article 28; because Parpis did not avail itself of this exclusive remedy, it has failed to exhaust its…”

Farmer v. State Tax Comm'n, 144 A.D.2d 720 (N.Y. App. Div. 1988). “Shortly thereafter, plaintiffs moved for a preliminary injunction and defendant cross-moved to dismiss the complaint on the grounds that, inter alia, plaintiffs failed to exhaust their administrative remedies and that Tax Law § 1140 provided plaintiffs their exclusive remedy.”

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