N.Y. VAT Law § 263
This is the official text of N.Y. VAT Law § 263, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Judicial review
Official statutory text
§ 263. Judicial review. No determination of the commissioner or a\nmember of the department which is appealable under the provisions of\nthis article shall be reviewed in any court unless an appeal has been\nfiled and determined in accordance with this article. The determination\nof the appeals board shall be subject to review by the supreme court in\nthe manner provided in article seventy-eight of the civil practice law\nand rules; provided, however, the refusal of an appeals board to grant a\nstay pending appeal shall be deemed a final determination for purposes\nof appeal.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.