Riluc Co. v. 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 sustained a highway use tax assessment imposed under Tax Law article 21.

The facts in this case are relatively undisputed. Petitioner is in the construction trucking business and, during the relevant time period, operated several diesel trucks to haul items such as stone and gravel to construction sites in the Syracuse area. Significantly, Tax Law § 503-a imposes a fuel use tax on the operators of "vehicular unit[s]” (see, Tax Law § 501…