Janus Petroleum, Inc. v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
The dispositive issue in this proceeding is whether petitioner is entitled to be registered as a distributor of diesel motor fuel because the notice of refusal to register was not issued within three months of petitioner’s application for a hearing, as required by Tax Law § 283 (6) (a). We hold that the requirements of Tax Law § 283 (6) (a) are mandatory and, therefore, petitioner is entitled to be registered as a distributor of diesel motor fuel.
Article 12-A of the Tax Law imposes taxes on motor fuels, including diesel motor fuel. Among its provisions is the…
2Cases cited14 opinions
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Grossman v. RankinNew York Court of Appeals · 1977
- King v. CareyNew York Court of Appeals · 1982
- People v. SchonfeldNew York Court of Appeals · 1989
- Aronsky v. Board of EducationNew York Court of Appeals · 1990
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3Cited by16 opinions
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- New York Construction Materials Ass'n v. New York State Department of Environmental ConservationAppellate Division of the Supreme Court of the State of New York · 2011
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