Ontario Trucking Ass'n v. New York State Department of Taxation & Finance

OPINION OF THE COURT

George B. Ceresia, Jr., J.

The instant action for, inter alia, a declaratory judgment and injunctive relief was commenced on November 25, 1992. Plaintiffs seek a declaration under CPLR 3001 that the corporate franchise tax imposed by article 9, §§ 183 and 184 of the New York State Tax Law is unconstitutional under the Foreign Commerce Clause of the United States Constitution (art I, § 8, cl [3]). Plaintiffs maintain that the Tax Law is also violative of the Import-Export Clause (art I, § 10, cl [2]), the Due Process Clause of the Fourteenth Amendment and the *650Equal…