Opinion Excerpt

Matter of Paychex, Inc. v Department of Taxation & Fin. 2026 NY Slip Op 04538 July 23, 2026 Appellate Division, Third Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This decision is uncorrected and subject to revision before publication in the Official Reports. In the Matter of Paychex, Inc., Appellant, v Department of Taxation and Finance et al., Respondents. Decided and Entered:July 23, 2026 CV-25-0098 Calendar Date: June 1, 2026 Before: Clark