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MATTER OF GLOBAL COS. LLC v. NEW YORK STATE TAX APPEALS TRIB.

CV-23-0108.

2024 NY Slip Op 02564

In the Matter of Global Companies LLC, Petitioner, v. New York State Tax Appeals Tribunal et al., Respondents.

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

Decided May 9, 2024.

Attorney(s) appearing for the Case

Wichler & Gobetz PC, Suffern ( Kenneth C. Gobetz of counsel) and Harris Beach PLLC, White Plains ( Brian D. Ginsberg of counsel), for petitioner.

Letitia James , Attorney General, Albany ( Owen Demuth of counsel), for Acting Commissioner of Taxation and Finance, respondent.

Before: Clark, J.P., Aarons, Reynolds Fitzgerald, McShan and Mackey, JJ.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal denying petitioner's request for a refund of, among other things, motor fuel excise tax imposed under Tax Law article 12-A.

Petitioner, a registered distributor of motor...

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