Thomas & Betts Corp. v. State Tax Commission

In this CPLR article 78 proceeding, petitioner seeks to review respondent’s determination that a sales manager’s *335rented room constituted an office maintained by petitioner in New York, thus subjecting it to payment of corporate franchise taxes pursuant to Tax Law § 209 (1). Respondent’s determination sustaining the imposition of these taxes was mailed to petitioner on September 21, 1984 and was received by petitioner on September 24, 1984. Petitioner served a notice of petition in this CPLR article 78 proceeding on January 24, 1985, exactly four months after it received respondent’s…