Legal Opinion
National Ass'n of Independent Insurers v. State
New York Court of Appeals
Decided February 6, 1997PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
In an effort to ensure payment of sales tax revenue to the State, the Legislature in 1991 changed the manner in which motor vehicle damage insurance awards are to be paid by enacting article 15 of the Tax Law. Pursuant to article 15, insurance carriers are required to send the sales tax component of an insurance award directly to the State Commissioner of Taxation and Finance (see, Tax Law § 341 [b], [c]). Claimant is then sent a credit voucher, which can be remitted to the repair shop or dealer…
2Cases cited1 opinion
- Alliance of American Insurers v. ChuNew York Court of Appeals · 1991
3Cited by16 opinions
- Wells Fargo Bank Minnesota, National Ass'n v. MastropaoloAppellate Division of the Supreme Court of the State of New York · 2007
- Spencer Tunick v. Howard Safir, in His Official Capacity as the Police Commissioner of the City of New York, and the City of New YorkCourt of Appeals for the Second Circuit · 2000
- Cohen v. State of NYNew York Court of Appeals · 1999
- Five Borough Bicycle Club v. City of New YorkDistrict Court, S.D. New York · 2007
- Klein v. GarfinkleAppellate Division of the Supreme Court of the State of New York · 2004
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