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DAY WHOLESALE v. STATE OF NY

51 A.D.3d 383 (2008)

856 N.Y.S.2d 808

DAY WHOLESALE, INC., et al., Respondents, v. STATE OF NEW YORK et al., Appellants. (Appeal No. 1.)

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

May 2, 2008.

Attorney(s) appearing for the Case

Andrew M. Cuomo, Attorney General, Albany (Andrew D. Bing of counsel), for appellants.

Margaret A. Murphy, Buffalo, for respondents.

Barr & Associates, P.C., Stowe, Vermont (Daniel A. Seff of counsel), Dale T. White, Hogansburg, and Hobbs, Straus, Dean & Walker, LLP, Washington, D.C., for the Saint Regis Mohawk Tribe, amicus curiae.

HURLBUTT, J.P., SMITH, FAHEY and PINE, JJ., concur.

OPINION OF THE COURT

GREEN, J.

Tax Law § 471-e (as amended by L 2005, ch 61, part K, § 2; ch 63, part A, § 4) embodies the Legislature's most recent effort to collect taxes on cigarettes sold on Indian reservations. The primary issue before us is whether the amended version of the statute is presently in effect. We conclude that it is not.

Plaintiff Day Wholesale, Inc. (Day) is a wholesale dealer of cigarettes (see Tax Law ...

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