In the Matter of Aqua-mania Inc. Petitioner v New York State Tax Appeals Tribunal et

Motion No: 504995

Slip Opinion No: 2008 NYSlipOp 82713(U)

Decided on September 9, 2008

Appellate Division, Third Department, Motion Decision

Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.

This motion is uncorrected and is not subject to publication in the Official Reports.

Decided and Entered: September 9, 2008

Case # 504995

In the Matter of AQUA-MANIA, INC., Petitioner, v NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.

DECISION AND ORDER ON MOTION

Motion to dismiss proceeding.

Upon the papers filed in support of the motion and the papers filed in opposition thereto, it is

ORDERED that the motion is denied, without costs, and without prejudice to renewal in the event that petitioner fails to comply with the requirements of Tax Law § 1138 (a) (4) by paying a sum sufficient to cover the interest and penalties due or file an undertaking with the Commissioner of Taxation and Finance in a sum sufficient to cover the interest and penalties due plus the costs and charges which may accrue against petitioner in the prosecution of this proceeding within 30 days of the date of this Court's decision. Respondents' time to file and serve an answer is extended to 20 days from the date of petitioner's compliance with the statutory requirements set forth herein.
CARDONA, P.J., MERCURE, PETERS, SPAIN and CARPINELLO, JJ., concur.
ENTER:

Michael J. Novack
Clerk of the Court