Petroleum Sales & Service Inc. v. Bouchard

— 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 a motor fuel tax assessment imposed pursuant to article 12-A of the Tax Law. Petitioner is a licensed distributor of fuel oil to retail gasoline stations in western New York and also the operator of a single retail truck stop where it sells diesel motor fuel. It filed excise tax returns for its sales in both of these enterprises covering approximately two-year periods each within the…