An upstate appellate court has rebuffed Disney Enterprises’ efforts to receive a refund of $1.3 million in New York state corporate franchise taxes it paid in the 1990s.

The Appellate Division, 3rd Department, in Disney v. Tax Appeals Tribunal of the State of New York, 99719, last week agreed with the state Tax Appeals Tribunal that a Disney subsidiary, immune from New York taxes if viewed alone, may nevertheless be required to pay state taxes if it is part of a “unitary group.”

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