OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be modified, with costs, by dismissing the complaint.
The Appellate Division’s decision to deny declaratory relief with respect to the plaintiffs’ contention that the statute is unconstitutional as applied is apparently not contested on this appeal. In any event the Legislature has provided that a declaratory judgment is a discretionary remedy (CPLR 3001), and it cannot be said that the Appellate Division abused its discretion in this instance (cf. W. T. Wang, Inc. v New York State Dept. of Taxation & Fin., 58 NY2d 1021). As the court noted, any objections the plaintiffs may have to the application of the regulation in a particular case may be considered in the normal course in the context of that litigation.
Judges Jasen, Jones, Wachtler, Simons and Kaye concur; Chief Judge Cooke and Judge Meyer taking no part.
Order modified, with costs to respondent, in accordance with the memorandum herein and, as so modified, affirmed.