MATTER OF TOP TILE BLDG. SUPPLY CORP. v. NEW YORK STATE TAX COMM'N


94 A.D.2d 885 (1983)

In the Matter of Top Tile Building Supply Corp. et al., Appellants, v. New York State Tax Commission et al., Respondents

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

May 12, 1983


Following a formal hearing, respondents modified in part (in petitioners' favor) notices of determinations and demands for payment of sales and use taxes due, and as modified, denied applications for revisions. Respondents' determination was made October 23, 1981 and, as appears from an affidavit in the record, the determination was served upon petitioners by certified mail sent the same day. These proceedings were commenced by service of a notice of petition and verified...

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