Legal Opinion
Ames Volkswagen, Ltd. v. State Tax Commission
New York Court of Appeals
Decided June 12, 1979PublishedCited by 35 opinions
1Opinion of the Court
OPINION OF THE COURT
Gabkielli, J.
We hold that the Legislature validly and constitutionally imposed upon vendors, who have already collected sales taxes upon their sales made between March 1 and March 20, the *348statutory obligation to accelerate their sales tax payments which become due on March 20 by estimating their sales and resultant taxes thereon for the balance of that month, in order to pay their full monthly tax liability prior to the close of the State’s fiscal year on March 31.
Upon the heels of the financial crisis confronting the State, and in order to establish a more sound fiscal…
2Cases cited17 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Kovarsky v. Housing & Development AdministrationNew York Court of Appeals · 1972
- Matter of Atlas Television Co.New York Court of Appeals · 1936
12 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- New York City Health & Hospitals Corp. v. McBarnetteNew York Court of Appeals · 1994
- Press v. County of MonroeNew York Court of Appeals · 1980
- People v. ValenzaNew York Court of Appeals · 1983
- Llana v. Town of PittstownAppellate Division of the Supreme Court of the State of New York · 1996
- United States v. Melvin Miller and Jay AdolfCourt of Appeals for the Second Circuit · 1993
30 more not listed; retrieve them via the Exa API.