N.Y. Comp. Codes R. & Regs. tit. 20 § 85.2

Current through Register Vol. 46, No. 25, June 18, 2024

Section 85.2 - Action to restrain violation; damages

Tax Law, § 484(b)

(a) An action may be maintained in the Supreme Court to prevent, restrain or enjoin a violation, or threatened violation, of any of the provisions of article 20-A of the Tax Law. Such an action may be instituted by any person injured by any violation or threatened violation of such article, or by the Commissioner of Taxation and Finance. If in such action, a violation or threatened violation of article 20-A of the Tax Law is established, the court shall enjoin and restrain, or otherwise prohibit such violation or threatened violation. In such action it shall not be necessary that actual damages to the plaintiff be alleged or proven, but where alleged and proven, the plaintiff in said action, in addition to such injunctive relief and costs of suit, including reasonable attorney fees, shall be entitled to recover from the defendant the actual damages sustained by such plaintiff.

(b) In the event that no injunctive relief is sought or required, any person injured by a violation of article 20-A of the Tax Law may maintain an action for damages and costs of suit in the Supreme Court, as provided for in the Civil Practice Law and Rules.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 85.2