Legal Opinion
New York State Department of Taxation & Finance v. Tyler Distribution Centers, Inc.
Appellate Division of the Supreme Court of the State of New York
Decided March 14, 1996PublishedCited by 3 opinions
1Opinion of the Court
—Yesawich Jr., J.
*937Each of these forfeiture actions stems from the seizure, pursuant to Tax Law article 37, of a tractor-trailer and its cargo, a shipment of liquor en route to the Mohawk Akwesasne Reservation in St. Lawrence County. In each case, after the vehicle was stopped, it was ascertained, from the paperwork presented by the driver, that none of the parties associated with the shipment was registered as a liquor distributor authorized to import liquor into New York, as required by Tax Law § 421. Moreover, many of the shipments were unaccompanied by the required manifest form for…
2Cases cited7 opinions
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- Rice v. RehnerSupreme Court of the United States · 1983
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
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3Cited by3 opinions
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- King Transportation Services, Inc. v. StateNew York Court of Claims · 2000
- New York State Department of Taxation & Finance v. SeitzAppellate Division of the Supreme Court of the State of New York · 1997