Brooklyn Union Gas Co. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Graffeo, J.
With the enactment of a gas import tax in 1991, gas utilities began remitting to New York import tax revenues collected from certain consumers. The amounts collected in connection with the gas import tax were not, however, deemed corporate receipts for the purpose of determining the utility’s gross receipts tax assessment. At issue in this proceeding is whether the enactment of the gas import tax shifted the legal incidence of the gross receipts tax to customers, with petitioner acting as a collection agent for the State, thereby also making the pass through of…
2Cases cited8 opinions
- California State Board of Equalization v. Chemehuevi Indian TribeSupreme Court of the United States · 1986
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- Muraskin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Schwartz v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
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3Cited by7 opinions
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