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MATTER OF T. J. GULF, INC. v. NEW YORK STATE TAX COMM'N

124 A.D.2d 314 (1986)

In the Matter of T. J. Gulf, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

October 16, 1986

Main, J. P.

On February 9, 1981, petitioner sent to respondent a notice of its proposed purchase of a gasoline service station, pursuant to Tax Law § 1141 (c). According to the Audit Division of the Department of Taxation and Finance, on February 18, 1981, it sent to petitioner a notice that a possible claim for unpaid sales taxes existed (see, Tax law § 1141 [c]). Petitioner contends that it...

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