Moran Towing Corp. v. Urbach

OPINION OF THE COURT

Ciparick, J.

This appeal presents a facial challenge to the constitutionality of portions of sections 301 and 301-a of the Tax Law that impose a tax measured by fuel consumption on vessels engaged in interstate commerce while operating in New York State waters. Because there are circumstances under which the statutes at issue could be constitutionally applied, we reverse the Appellate Division’s finding of unconstitutionality and reject the intervenors’ facial challenge.

I

In June of 1998, petitioner Moran commenced this CPLR article 78 proceeding seeking, in relevant part,…