Petitioner's petition for refund of sales and use taxes paid for the period February 1, 1975 through December 31, 1976, was denied by respondents. Petitioner commenced this CPLR article 78 proceeding to challenge the determination and respondents moved to dismiss the petition upon the ground that petitioner failed to file an undertaking prior to commencing the proceeding as required by subdivision (b) of section 1139 of the Tax Law. Petitioner opposed this motion, asserting...
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