Cohen v. State Tax Commission

The petitioner, within the four-month period for judicial review of a March 6, 1974 determination of the respondent, sought to institute this special proceeding by service of a notice of petition and petition upon the Attorney-General. The question is whether or not such service is sufficient to stop the running of the Statute of Limitations as against the respondent Tax Commission.

CPLR 203 (subd [a]) provides that time limitations are to be computed until the time when the claim is interposed. CPLR 203 (subd [b]) provides among other things that a claim is interposed against a defendant or a…