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MORAN TOWING CORP. v. URBACH

99 N.Y.2d 443 (2003)

787 N.E.2d 624

757 N.Y.S.2d 513

In the Matter of MORAN TOWING CORPORATION, Individually and as Successor in Interest to MORAN TOWING & TRANSPORTATION CO., INC., Petitioner, and EKLOF MARINE CORPORATION et al., Intervenors-Respondents, v. MICHAEL H. URBACH, as Commissioner of the New York State Department of Taxation and Finance, Appellant.

Court of Appeals of the State of New York.

Decided March 27, 2003.

Attorney(s) appearing for the Case

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing, Caitlin J. Halligan, Daniel Smirlock and Peter H. Schiff of counsel), for appellant.

Losquadro & Zerbo, P.C., New York City (Donna Marie Zerbo, William F. Losquadro and Erika K. Kellerhals of counsel), and John C. Tobin, Albany, for intervenors-respondents.

Chief Judge KAYE and Judges SMITH, WESLEY, ROSENBLATT, GRAFFEO and READ concur.

OPINION OF THE COURT

CIPARICK, J.

This appeal presents a facial challenge to the constitutionality of portions of sections 301 and 301-a of the Tax Law that impose a tax measured by fuel consumption on vessels engaged in interstate commerce while operating in New York State waters. Because there are circumstances under which the statutes at issue could be constitutionally applied, we reverse the Appellate Division's finding of unconstitutionality and reject...

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