Ready-Mix & Supply Corp. v. State Tax Commission

Appeal from a judgment of the *1045Supreme Court at Special Term, entered October 5, 1977 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, seeking to review respondent’s determination relating to sales and use tax liability on the ground that the respondents did not receive 20 days’ notice of the return date and the service was, for that reason, void. Petitioner, seeking review of a tax determination rendered on February 9, 1977, after a hearing, served a notice of petition and petition on respondent on June 7, 1977. The return day recited…