Moran Towing Corp. v. Urbach

OPINION OF THE COURT

James B. Canfield, J.

Petitioner and the intervenors (hereinafter petitioners) commenced proceedings challenging the respondent’s letters notifying them of the existence of chapter 389 of the Laws of 1997 and their opportunities for appealing the tax administratively. Petitioners claim they are entitled to refunds going back to the inception of Tax Law article 13-A in 1984 and seek a declaration that Tax Law article 13-A is and always has violated the Federal Constitution’s Commerce Clause insofar as it imposes a tax on fuel imported into New York by vessels for consumption…