N.Y. Tax Law Section 1140
Remedies exclusive

1131
Definitions 1132
Collection of tax from customer 1133
Liability for the tax 1134
Registration 1135
Records to be kept 1136
Returns 1137
Payment of tax 1137‑A
Returns of estimated tax and payments 1138
Determination of tax 1139
Refunds 1140
Remedies exclusive 1141
Proceedings to recover tax 1142
General powers of the tax commission 1142‑A
Special requirements relating to the service of providing parking, garaging or storing for motor vehicles 1143
Administration of oaths and compelling testimony 1144
Reference to tax 1145
Penalties and interest 1146
Returns to be secret 1147
Notices and limitations of time 1148
Deposit and disposition of revenue