1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 275 A.D.2d
  5. 275 A.D.2d 520 (2000)
 

MATTER OF NEW YORK ASSOCIATION OF CONVENIENCE STORES v. URBACH

275 A.D.2d 520 (2000)

712 N.Y.S.2d 220

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

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

Decided August 3, 2000.

Crew III, J. P.

This litigation arises out of the sale of tobacco and fuel products by Indian retailers to non-Indians on Indian reservations. Tax Law articles 12-A, 20 and 28 impose sales and excise taxes on tobacco and motor fuel sold within this State. While Federal law forbids collection of these taxes on goods sold on Indian reservations to enrolled tribal members (see, Moe v Salish & Kootenai Tribes,

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases