Ruggerite, Inc. v. State Tax Commission

*690OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

The Commission’s argument that petitioner’s failure to receive the notice of sales tax determination is immaterial is predicated upon Matter of Kenning v State Tax Comm. (72 Misc 2d 929, affd 43 AD2d 815, mot for lv to app den 34 NY2d 653). That case is, however, clearly distinguishable. It involved income rather than sales tax, and the governing income tax statute (Tax Law, § 681, subd [b]) contains no language similar to that in the pertinent sales tax provision (Tax Law, § 1147, subd [a], par…