Burnside Coal & Oil Co. v. Commissioner of New York State Department of Taxation & Finance

—Peters, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s claims for refunds of gross receipts taxes imposed under Tax Law article 13-A.

Petitioner was in the business of distributing various petroleum products, including fuel oil, to municipalities and other customers in New York from July 1, 1983 through April 30, 1984 (hereinafter the “early period”) and from May 1, 1984 through April 30, 1987 (hereinafter the “later period”). In response to the enactment of…