Appellate Division: Second Judicial Department

M101413

E/sl

MARK C. DILLON, J.P.

RUTH C. BALKIN

PLUMMER E. LOTT

SANDRA L. SGROI, JJ.

2010-02651 Long Island Gasoline Retailers Association, Inc., et al., appellants, v David A. Paterson, etc., et al., respondents. (Index No. 18800/09)

DECISION & ORDER ON MOTION

Motion by the appellants to enjoin the respondents from enforcing Tax Law § 480-a(2)(a), as amended by L 2009 Ch 58 Part C. § 125, pending hearing and determination of an appeal from an order of the Supreme Court, Nassau County, entered March 18, 2010.

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

ORDERED that the motion is granted, and the respondents are enjoined from enforcing Tax Law § 480-a(2)(a), as amended by L 2009 Ch 58 Part C § 125, pending hearing and determination of the appeal on condition that the appeal is perfected on or before May 6, 2010; and it is further,

ORDERED that in the event the appeal is not perfected on or before May 6, 2010, the court, on its own motion, may vacate the stay, or the respondents may move to vacate the stay, on three days notice; and it is further,

ORDERED that during the existence of this injunction, the respondents may enforce Tax Law § 480-a(2)(a), as it was in effect prior to its amendment by L. 2009 Ch 58 Part C § 125; and it is further,

ORDERED that the respondents shall serve and file their brief, if any, on or before May 27, 2010; and it is further,

ORDERED that the appellants shall serve and file their reply brief, if any, on or before June 3, 2010.

DILLON, J.P., BALKIN, LOTT and SGROI, JJ., concur.

ENTER:

James Edward Pelzer

Clerk of the Court