N.Y. VAT. LAW § 263 : NY Code - Section 263: Judicial review

Search N.Y. VAT. LAW § 263 : NY Code - Section 263: Judicial review

No  determination  of  the commissioner or a
  member of the department which is appealable  under  the  provisions  of
  this  article  shall  be reviewed in any court unless an appeal has been
  filed and determined in accordance with this article. The  determination
  of  the appeals board shall be subject to review by the supreme court in
  the manner provided in article seventy-eight of the civil  practice  law
  and rules; provided, however, the refusal of an appeals board to grant a
  stay  pending  appeal shall be deemed a final determination for purposes
  of appeal.