ON MOTION FOR REHEARING AND REHEARING EN BANC
MAY, J.
We grant the appellee's motion for rehearing, withdraw the previously issued opinion, and substitute the following. We deny the motion for rehearing en banc.
New York State Commissioner of Taxation and Finance (NYS) appeals a summary judgment in favor of Phillip Friona. The court found the statute of limitations barred NYS from domesticating a foreign judgment. We disagree and reverse....
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