Legal Opinion
BMW Pizza, Inc. v. Urbach
Appellate Division of the Supreme Court of the State of New York
Decided November 26, 1997PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Carpinello, J.
The essence of this proceeding is the propriety of petitioner’s protested payment of a sales tax following its January 1, 1991 purchase of a pizza franchise. The governing statute, Tax Law § 1141 (c), provides that in the course of a bulk sale of a business, the purchaser must notify the State Department of Taxation and Finance of the sale "at least ten days before taking possession” of or "paying” for the transferred assets. Within 90 days of its receipt of a notice of sale, the Department must in turn notify the purchaser and seller of any taxes due arising…
2Cases cited5 opinions
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Emunim v. Town of FallsburgNew York Court of Appeals · 1991
- Goodwin v. PeralesNew York Court of Appeals · 1996
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- Noar Trucking Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by1 opinion
- Pokoik v. Norsel RealtiesNew York Supreme Court · 2017