Commercial Refrigeration, Etc. v. Taxation Div.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that after the then two-year limitation period for the filing of a refund application had passed, the State was entitled to assume that its tax revenues need not be refunded under any circumstance

Source: CourtListener parenthetical corpus (CC0).