Castine v. New York State Tax Commission

OPINION OF THE COURT

Con. G. Cholakis, J.

Petitioners, the operators of a bar in Champlain, New York, were served with a “Notice of Determination and Demand for Payment of Sales and Use Taxes Due” on June 5, 1977. The petitioners demanded and received a hearing which resulted in a decision upholding the notice. Respondent’s decision was mailed on June 5, 1981 thereby allowing petitioners until October 5, 1981 to commence a proceeding challenging the respondent’s decision (Tax Law, § 1138, subd [a], par [4]).

Petitioners’ petition and notice of petition were served upon the respondent and the…