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MORAN TOWING CORP. v. URBACH

283 A.D.2d 78 (2001)

726 N.Y.S.2d 748

In the Matter of MORAN TOWING CORPORATION, Petitioner, and EKLOF MARINE CORPORATION et al., Intervenors-Appellants, v. MICHAEL H. URBACH, as Commissioner of the New York State Department of Taxation and Finance, Respondent.

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

June 7, 2001.

Attorney(s) appearing for the Case

Losquadro & Zerbo, P. C., New York City (Donna Marie Zerbo of counsel), for Eklof Marine Corporation and another, appellants.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing of counsel), for respondent.

CREW III, J. P., MUGGLIN, ROSE and LAHTINEN, JJ., concur.

OPINION OF THE COURT

PETERS, J.

The issue on appeal is whether a portion of New York's Petroleum Business Tax (hereinafter PBT) violates the Commerce Clause because the statute is an unauthorized exercise of the State's power over an instrumentality of interstate commerce in that it legislates that vessels1 which merely enter New York waters, propelled by petroleum in their fuel tanks, are deemed to be a "petroleum business"...

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