The payroll services provider wants the New York Supreme Court, Appellate Division, Third Department, to overturn a December trial court ruling that it says ignores a “plain conflict” between the state income tax apportionment statute and subsections of the Department of Taxation and Finance’s recently adopted regulations.
“An agency may not promulgate regulations that conflict with the statutes they are intended to amplify,” the company said. It argued that the regulations treat the term “receipts” differently than ...