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CASTLE OIL CORP. v. CITY OF NEW YORK

216 A.D.2d 60 (1995)

627 N.Y.S.2d 650

Castle Oil Corporation et al., Respondents, v. City of New York, Appellant

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

June 8, 1995

In 1983, the State Legislature enacted article 13-A of the Tax Law (§ 301), imposing a petroleum tax on oil companies such as plaintiffs, and amended article 9-A (Tax Law § 208 [9] [b] [4]), which imposed a franchise tax, so as to disallow the deductibility of the petroleum tax from the corporate taxpayer's income. Local Law No. 3 of 1986 (amending Administrative Code § R46-2.0 [8] [b] [3] [now § 11-602 (8) (b...

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