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REGENCY TRANSPORTATION, INC. v. COMMISSIONER OF REVENUE

No. SJC-11873.

473 Mass. 459 (2016)

REGENCY TRANSPORTATION, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts.

January 6, 2016.

Attorney(s) appearing for the Case

Matthew A. Morris ( Richard L. Jones with him) for the taxpayer.

Marikae G. Toye ( Joseph J. Tierney with her) for the Commissioner of Revenue.

Elizabeth J. Atkinson , of Virginia, & Andrew J. Fay & Patrick E. McDonough , for Massachusetts Motor Transportation Association & others, amici curiae, submitted a brief.

Present: Gants, C.J., Spina, Cordy, Botsford, Duffly, Lenk, & Hines, JJ.

Regency Transportation, Inc. (Regency), appeals from a decision of the Appellate Tax Board affirming in part the denial of an abatement of the motor vehicle use tax assessed against it under G. L. c. 64I, § 2. We granted Regency's application for direct appellate review to decide whether an unapportioned use tax imposed on Regency...

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