RVA Trucking, Inc. v. New York State Tax Commission

Yesawich, Jr., J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which, inter alia, sustained franchise tax assessments imposed under Tax Law article 9.

Petitioner is a New York corporation engaged primarily in performing subcontracting work on road construction and other major construction sites, providing services in connection with excavation work at such sites. It employs approximately 20 dump trucks, along with other construction equipment, in the process of loading, hauling…