MATTER OF PETERSON PETROLEUM OF NEW HAMPSHIRE INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


236 A.D.2d 752 (1997)

654 N.Y.S.2d 433

In the Matter of Peterson Petroleum of New Hampshire Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

February 27, 1997


White, J.

This CPLR article 78 proceeding centers on Tax Law article 12-A, which requires distributors to pay certain taxes levied upon the sale and use in New York of certain motor fuels, including diesel motor fuel (Tax Law § 287). To insure that a distributor can be relied upon to properly exercise its tax collecting responsibilities, it must apply to be registered with the Department of Taxation and Finance (Tax Law § 283 [1]; see also...

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