Brooklyn Union Gas Co. v. New York State Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, among other things, denied petitioners’ application for a refund of an investment tax credit under Tax Law article 9-A.

Petitioners are regulated public utilities engaged in the business of providing natural gas to customers in New York City and Long Island. Starting in 2000, petitioners were subject to a corporate franchise tax pursuant to Tax Law article 9-A and, unlike Tax Law article 9 under which they had been previously taxed,…