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MATTER OF AERO MAYFLOWER TRANSIT CO., INC. v. NEW YORK STATE TAX COMM'N

144 A.D.2d 198 (1988)

In the Matter of Aero Mayflower Transit Company, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

October 27, 1988

Weiss, J.

On November 23, 1982, the Department of Taxation and Finance assessed additional highway use taxes (both for truck mileage and fuel use) pursuant to Tax Law article 21 against petitioner, a large foreign transportation corporation licensed to do business in this State, for the audit period October 31, 1978 through June 30, 1982. Employing a test-period basis with petitioner's consent, the Department's Audit Division determined that petitioner...

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