Petitioner is a licensed distributor of fuel oil to retail gasoline stations in western New York and also the operator of a single retail truck stop where it sells diesel motor fuel. It filed excise tax returns for its sales in both of these enterprises covering approximately two-year periods each within the years 1973 through 1975. The Department of Taxation and Finance's audit division conducted a field audit for the pertinent time periods, following which deficiencies...
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