AA TRANSPORTATION COMPANY, INC. v. COMMISSIONER OF REVENUE

SJC-10257.

454 Mass. 114 (2009)

AA TRANSPORTATION COMPANY, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 12, 2009.


Attorney(s) appearing for the Case

William E. Halmkin (Richard L. Jones with him) for the taxpayer.

Jennifer Grace Miller, Assistant Attorney General, for Commissioner of Revenue.

Present: MARSHALL, C.J., IRELAND, SPINA, COWIN, CORDY, BOTSFORD, & GANTS, JJ.


COWIN, J.

In this case we are asked to determine whether a transportation company may rely on a certificate of public convenience and necessity issued pursuant to G. L. c. 159A, § 7, to obtain a tax abatement under G. L. c. 64H, § 6 (aa), for buses purchased before the certificate was issued. The latter statute provides that possession of a certificate of public convenience and necessity is a prerequisite for eligibility for a tax exemption thereunder...

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