Evans v. Gallman

This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission which sustained motor fuel tax assessments imposed under article 12-A of the Tax Law.

As a distributor of motor fuel (Tax Law, § 282, subd 1), petitioner is subject to an excise tax upon motor fuel sold within the State (Tax Law, §§284, 284-a). Subdivision 5 of section 282 of the Tax Law defines a sale of motor fuel to include "the transfer of fuel by a distributor * * * into a receptacle from which fuel is supplied by him * * * to * * * other motor vehicles”. Thus, a taxable sale of gasoline…