Ruggerite, Inc. v. State Tax Commission

Appeal from a judgment of the Supreme Court at Special Term (Kahn, J.), entered January 31, 1983 in Albany County, which; in a proceeding pursuant to CPLR article 78, enjoined respondent from finally determining certain sales tax due from petitioner until a hearing has been held under subdivision (a) of section 1138 of the Tax Law. Petitioner operates a restaurant in New York City which was the subject of an extended sales tax audit in 1981. On October 20, 1981, the Department of Taxation and Finance (hereinafter Tax Department) sent petitioner, by certified mail, a correctly addressed notice…