www.stateandlocaltax.com/noteworthy-cases/theres-no-turning-back-new-york-state-tax-appeals-tribunal-holds-retroactive-application-of-statutory-amendments-violates-due-process/#page=1
stateandlocaltax.lexblogplatform.com/wp-content/uploads/sites/525/2020/06/Lewis-NYS-TAT-Retroactivity-Decision.pdf
Home » Litigation » US: NY State Tax Court holds Retroactive Application of Statutory amendments violates Due Process