A. R. Gundry, Inc. v. New York State Tax Commission

OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be reversed, without costs, and the determination of the State Tax Commission reinstated.

Section 503 of the Tax Law imposes "a highway use tax for the privilege of operating any vehicular unit upon the public highways of this state. * * * The tax for each such vehicular unit shall be computed by multiplying the number of miles operated on the public highways in this state by the appropriate weight group tax rate”. Regulations of long standing promulgated by the commission provide in pertinent part (20 NYCRR 481.12):…