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  5. 163 A.D.2d 755 (1990)
 

MATTER OF CoDATA CORP. v. COMM'R OF TAXATION & FIN.

163 A.D.2d 755 (1990)

In the Matter of CoData Corporation, Petitioner, v. Commissioner of Taxation and Finance et al., Respondents

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

July 19, 1990

Mercure, J.

The Audit Division of the Department of Taxation and Finance conducted a sales and use tax audit of petitioner, a manufacturer and supplier of fire alarm and communication systems, for the period March 1, 1979 through February 29, 1984. The Audit Division disallowed credits for bad debts totaling $3,985.99 claimed in petitioner's amended sales tax return filed March 8, 1983 and issued a notice of determination and demand for payment in the...

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