Legal Opinion
Shell Oil Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 6, 1983PublishedCited by 5 opinions
1Opinion of the Court
*84OPINION OF THE COURT
Levine, J.
These appeals, which we consider jointly for purposes of determination, concern various statutory and constitutional challenges to State enforcement of section 182 of the Tax Law as added by chapters 271 and 272 of the Laws of 1980 and amended by chapter 1043 of the Laws of 1981. In response to the “severe financial problem” facing New York’s public transportation system, the State enacted chapters 271 and 272 of the Laws of 1980 (the Act) to create a special fund, known as the “regional transportation operating and capital assistance fund” under a new section…
2Cases cited27 opinions
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3Cited by5 opinions
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