West Seneca Ford, Inc. v. Commissioner of New York State Department of Taxation & Finance

—Judgment insofar as appealed from unanimously reversed on the law without costs and petition dismissed. Memorandum: The petition challenging respondent’s assessment and collection of sales and use taxes should have been dismissed. The conciliation order issued on February 22, 1991 became binding upon petitioner unless petitioner filed a petition with the Division of Tax Appeals within 90 days (see, Tax Law § 170 [3-a] [e]; 20 NYCRR 4000.5 [c] [4]; 3000.3 [c]). A document is filed only when it is delivered to or received by the appropriate official (Matter of McBride v Regan, 125 AD2d 797,…