Legal Opinion
Mira Oil Co. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided October 17, 1985PublishedCited by 1 opinion
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained an assessment for motor fuel taxes imposed under Tax Law article 12-A.
Petitioner, a gasoline and motor fuel retailer in New York and New Jersey, was determined to have owed $12,150.88 in additional motor fuel tax, plus penalties. This determination was made following an audit of petitioner’s records for the period November 1977 through February 1978. Petitioner requested review.…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Ray v. BlumAppellate Division of the Supreme Court of the State of New York · 1982
- Liberty Coaches, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- 635 Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by1 opinion
- Golub Service Station, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992