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GE CAPITAL v. TAX APPEALS DIV

2 N.Y.3d 249 (2004)

810 N.E.2d 864

778 N.Y.S.2d 412

In the Matter of GENERAL ELECTRIC CAPITAL CORPORATION, Appellant, v. NEW YORK STATE DIVISION OF TAX APPEALS, TAX APPEALS TRIBUNAL, et al., Respondents.

Court of Appeals of the State of New York.

Decided April 1, 2004.

Attorney(s) appearing for the Case

McDermott, Will & Emery, New York City (Arthur R. Rosen and Richard A. Leavy of counsel), for appellant.

Eliot Spitzer, Attorney General, Albany (Julie S. Mereson, Caitlin J. Halligan, Daniel Smirlock and Nancy A. Spiegel of counsel), for respondents.

Chief Judge Kaye and Judges G.B. Smith, Ciparick and Rosenblatt concur with Judge Graffeo; Judge R.S. Smith dissents and votes to reverse in a separate opinion; Judge Read taking no part.

OPINION OF THE COURT

GRAFFEO, J.

The issue presented in this case is whether the State Department of Taxation and Finance exceeded its authority when it denied the sales tax refund claims of a financial services company that did not pay the sales taxes underlying the refund requests. We conclude that denial of the refund claims was authorized by the sales tax statutory and regulatory scheme and we therefore affirm the judgment of the Appellate Division confirming...

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