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MATTER OF BMW PIZZA v. URBACH

235 A.D.2d 146 (1997)

666 N.Y.S.2d 216

In the Matter of BMW Pizza, Inc., Doing Business as Domino's Pizza, Petitioner, v. Michael H. Urbach, as Commissioner of The New York State Department of Taxation and Finance, et al., Respondents

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

November 26, 1997

Attorney(s) appearing for the Case

Coren & Braun, P. C., New York City (Steven M. Coren of counsel), for petitioner.

Dennis C. Vacco, Attorney-General, Albany (Lisa LeCours and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

MERCURE, J. P., CASEY, PETERS and SPAIN, JJ., concur.

CARPINELLO, J.

The essence of this proceeding is the propriety of petitioner's protested payment of a sales tax following its January 1, 1991 purchase of a pizza franchise. The governing statute, Tax Law § 1141 (c), provides that in the course of a bulk sale of a business, the purchaser must notify the State Department of Taxation and Finance of the sale "at least ten days before taking possession" of or...

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