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CIBRO PETROLEUM PRODS., INC. v. CHU

111 A.D.2d 962 (1985)

Cibro Petroleum Products, Inc., Respondent, v. Roderick G. W. Chu, as Commissioner of The New York State Department of Taxation and Finance and as President of The New York State Tax Commission, Appellant

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

June 6, 1985

Levine, J.

The facts of this case are undisputed. Plaintiff operates an oil refinery located at the Port of Albany. As part of its business, it refines jet fuel for United States military aircraft. Plaintiff is the only refinery for this product in this State, although there are other such refineries in other States with whom it competes for this business. Under Tax Law § 301 (a), a "petroleum business" is taxed, for the privilege of doing business...

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