Legal Opinion
Owner-Operator Independent Drivers Ass'n v. Urbach
New York Supreme Court
Decided November 10, 1999PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Jane S. Solomon, J.
This proposed class action challenges the constitutionality of Tax Law § 523, which requires the collection of a tax on fuel use on commercial vehicles based on their miles driven on the Governor Thomas E. Dewey Thruway, also known as the New York State Thruway (Thruway). Defendant Michael H. Ur-bach, the former Commissioner of the New York State Department of Taxation and Finance (Department), moves to dismiss the proposed class action complaint for failure to state a cause of action (CPLR 3211 [a] [7]), and for lack of subject matter jurisdiction due…
2Cases cited14 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by1 opinion
- Owner-Operator Independent Drivers Ass'n v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000