MOBIL OIL v. TAX COMM.


62 A.D.2d 668 (1978)

In the Matter of Mobil Oil Corporation, Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 15, 1978


Attorney(s) appearing for the Case

Guggenheimer & Untermyer (Jerome R. Hellerstein of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for respondent.

SWEENEY, J. P., STALEY, JR., LARKIN and MIKOLL, JJ., concur.


HERLIHY, J.

The petitioner is a distributor of motor fuel and pursuant to the provisions of section 287 of the Tax Law (all statutory references hereinafter are to the Tax Law) it is required to report the number of gallons sold and pay the tax imposed by article 12-A on such gallonage monthly, "except that, where a distributor has purchased motor fuel prior to the expiration of the period covered by the return...

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