OPINION OF THE COURT
BURNS, J.
The primary issue before us on this appeal concerns the date on which the statute of limitations on a loss-transfer claim between insurance carriers begins to run. According to petitioner, a loss-transfer claim is governed by CPLR 214 (5), and the statute of limitations begins to run from the date of the underlying accident or, alternatively, from the date of the first payment of no-fault benefits to the injured party. According...
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