McGraw-Hill, Inc. v. State Tax Commission

OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be affirmed for the reasons stated in the opinion of Justice T. Paul Kane (146 AD2d 371), with costs. On this appeal the State contends, for the first time, that even if the taxpayer prevails in its claim that the tax levied on it for tax years 1976 through 1979 is unconstitutional, the court’s decision, based upon a 1978 amendment to the Commission’s rules and a 1981 statutory amendment (L 1981, ch 103, § 1, amending Tax Law § 210 [3] [a] [2] [B]), should not be applied retroactively because the methodology for…