The issue on appeal is whether respondent's determination that petitioner failed to timely request a hearing within 90 days of receipt of the notice of determination as required by Tax Law § 1138 (a) was arbitrary. On October 12, 1982, petitioner was issued a notice of determination and demand for payment of sales and use taxes in the amount of $15,052.33 plus interest for the period June 1, 1979 to May 31, 1982. Petitioner's attorney...
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