MATTER OF WEST SENECA FORD, INC. v. COMM'R OF NEW YORK STATE DEP'T OF TAXATION & FIN.


198 A.D.2d 909 (1993)

604 N.Y.S.2d 459

In the Matter of West Seneca Ford, Inc., Respondent, v. Commissioner of New York State Department of Taxation and Finance, Appellant

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

November 19, 1993


Judgment insofar as appealed from unanimously reversed on the law without costs and petition dismissed.

Memorandum:

The petition challenging respondent's assessment and collection of sales and use taxes should have been dismissed. The conciliation order issued on February 22, 1991 became binding upon petitioner unless petitioner filed a petition with the Division of Tax Appeals within 90 days (see, Tax Law § 170 [3-a] [e]; 20 NYCRR 4000.5 [c] ...

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