CONVENIENCE STORES v. URBACH


181 Misc.2d 589 (1999)

694 N.Y.S.2d 885

NEW YORK ASSOCIATION OF CONVENIENCE STORES et al., Petitioners, v. MICHAEL H. URBACH, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Respondents.

Supreme Court, Albany County.

July 9, 1999.


Attorney(s) appearing for the Case

Eliot Spitzer, Attorney General, Albany (David Fruchter of counsel), for respondents.

Crane, Greene & Parente, Albany (David M. Cherubin of counsel), for petitioners.

Block & Colucci, P. C., Buffalo (Joseph F. Crangle of counsel), for St. Regis Mohawk Tribal Council and others, amici curiae.

Sonosky, Chambers, Sachse & Endreson, Washington, D.C. (Anne D. Noto and James T. Meggesto of counsel), for Seneca Nation, amicus curiae.

Eliot Spitzer, Attorney General, Salamanca (Robert P. Isaac, Jr., of counsel), for Seneca Nation of Indians, amicus curiae.


OPINION OF THE COURT

CONRAD H. LANG, JR., J.

This CPLR article 78 proceeding is brought in the nature of mandamus to obtain judgment compelling the respondents to determine, assess, collect and enforce New York State excise and sales taxes pertaining to the sale of tobacco products and motor fuel to non-Indians by Indian retailers on Indian reservations within New York State. The proceeding was commenced more than three years ago and has an extensive litigation...

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