DIME SAV. BANK OF NEW YORK v. STATE


225 A.D.2d 581 (1996)

639 N.Y.S.2d 102

Dime Savings Bank of New York, FSB, Appellant, v. State of New York, Respondent

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

March 11, 1996


Ordered that the order is affirmed, with costs.

In our opinion, the plaintiff is not entitled to a refund of the taxes it paid pursuant to New York's special mortgage recording tax statute (see, Tax Law § 253 [1-a] [a]). This statute, considered apart from its severable anti-pass-through provision, is fully consistent with Federal law. It was only the anti-pass-through provision which was preempted by Federal...

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