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IN THE MATTER OF BROADWAY-111TH STREET ASSOCIATES v. COMMISSIONER OF NEW YORK STATE DIVISION OF TAXATION AND FINANCE

27 A.D.3d 965 (2006)

812 N.Y.S.2d 661

In the Matter of BROADWAY-111TH STREET ASSOCIATES, LLC, et al., Petitioners, v. COMMISSIONER OF NEW YORK STATE DIVISION OF TAXATION AND FINANCE et al., Respondents.

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

March 23, 2006.

Lahtinen, J.

The gains tax on the sale of condominiums and cooperatives (see Tax Law former art 31-B) was repealed in 1996 (see L 1996, ch 309, § 171). The repealing legislation deemed all conversion plans final as of June 15, 1996, regardless of whether all units had been sold (see L 1996, ch 309, § 180 [b] [i]), and further provided that all claims for refunds of the gains tax must be filed by May 31, 1999 (see L 1996, ch 309...

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