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STATE BANKERS ASSN v. WETZLER

81 N.Y.2d 98 (1993)

New York State Bankers Association, Inc., et al., Respondents, v. James W. Wetzler, as Commissioner of the Department of Taxation and Finance of the State of New York, Appellant.

Court of Appeals of the State of New York.

Decided April 1, 1993.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General, Albany (Peter G. Crary, Jerry Boone and Peter H. Schiff of counsel), for appellant.

Sullivan & Cromwell, New York City (Michael A. Cooper, Eulalia M. Mack and David L. Glass of counsel), for respondents.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA and SMITH concur.

HANCOCK, JR., J.

This appeal concerns the validity of the Legislature's enactment of the Audit Fee Provision as part of the 1990-1991 State Operations Budget Bill. The Audit Fee Provision — which authorizes defendant Commissioner to assess fees against banking corporations audited for taxes due under article 32 of the Tax Law for the cost of conducting such audits — was added as a legislative amendment...

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