New York Laws
Article 2 - Rule Making
204 - Declaratory Rulings by Agencies.

(c) Notwithstanding any inconsistent provision of law, a person may
submit a petition in the manner provided for in article seventy-eight of
the civil practice law and rules without first applying for a
declaratory ruling pursuant to paragraph (ii) of subdivision one of this
section, or to the office for an advisory opinion pursuant to this
subdivision. A person may concurrently petition the court pursuant to
article seventy-eight of the civil practice law and rules and petition
the agency and the office pursuant to this subdivision.

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