In the above-entitled action, plaintiff and defendant both seek summary judgment on the fifth cause of action stated in the supplemental complaint. At issue is the constitutionality of section 182 of the Tax Law as such section was enacted by chapters 271 and 272 of the Laws of 1980, and thereafter amended by section 68 of chapter 1043 of the Laws of 1981. The 1981 amendment redefined the term "oil company" with such redefinition...
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