New York Supreme Court May 14, 1981 (Decato Bros. v. New York State Tax Commission)

OPINION OF THE COURT

Robert F. Doran, J.

At issue in this article 78 proceeding is the Tax Commission’s method of computing the truck mileage tax under the optional gross weight method as set forth in subdivision 2 of section 503 of the Tax Law and its implementing rules and regulations (20 NYCRR 481.5).