¶ The petition initiating this proceeding alleges a cause of action (1) for a judgment pursuant to CPLR article 78 to review a determination of respondent which sustained an assessment of sales and use taxes in the amount of $98,824.89, plus interest, and (2) for a declaratory judgment declaring that the application of regulation 20 NYCRR 528.9 (a) (4) to petitioner's situation is unconstitutional. Special Term dismissed both actions as being untimely commenced. This...
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