Mon Paris Operating Corp. v. Commissioner of Taxation & Finance

Appeal from a judgment of the Supreme Court (Kahn, J.), entered April 13, 1988 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for failure to exhaust administrative remedies.

In July 1984, the Department of Taxation and Finance notified petitioner that additional sales and use taxes were due for the period September 1, 1980 through February 28, 1984 in the amount of $64,011.37, plus a penalty of $13,073.34 and interest of $16,556.68, making a total of $93,641.39. Petitioner belatedly disputed these assessments but was…