2006 New York Code - Refunds.

 
    §  11-1108  Refunds.  a.  In  the  manner provided in this section the
  commissioner of finance shall refund or credit,  without  interest,  any
  tax,  penalty  or  interest erroneously, illegally or unconstitutionally
  collected or paid, if application for such refund shall be made  to  the
  commissioner  of  finance  within  one  year  from  the payment thereof.
  Whenever a refund or credit is made or denied  by  the  commissioner  of
  finance,  he  or  she  shall  state  his or her reason therefor and give
  notice thereof to the taxpayer in writing. The commissioner  of  finance
  may, in lieu of any refund required to be made, allow credit therefor on
  payments due from the applicant.
    b.  Any  determination of the commissioner of finance denying a refund
  or credit pursuant to subdivision a of this section shall be  final  and
  irrevocable  unless  the  applicant  for  such  refund or credit, within
  ninety days from the mailing of notice of such determination, or, if the
  commissioner  of  finance  has  established  a  conciliation   procedure
  pursuant   to   section   11-124  and  the  applicant  has  requested  a
  conciliation conference in accordance therewith, within ninety days from
  the mailing of a conciliation decision or the date of the commissioner's
  confirmation of the discontinuance of the conciliation proceeding,  both
  (1)  serves  a petition upon the commissioner of finance and (2) files a
  petition with the tax appeals tribunal for a hearing. Such petition  for
  a  refund  or  credit,  made  as  herein  provided,  shall  be deemed an
  application for a revision of any tax, penalty  or  interest  complained
  of.  Such  hearing and any appeal to the tax appeals tribunal sitting en
  banc from the decision rendered in such hearing shall  be  conducted  in
  the manner and subject to the requirements prescribed by the tax appeals
  tribunal  pursuant  to  sections  one  hundred  sixty-eight  through one
  hundred seventy-two of the charter. After such hearing, the tax  appeals
  tribunal  shall  give notice of its decision to the applicant and to the
  commissioner of finance. The applicant shall be entitled to institute  a
  proceeding  under  article  seventy-eight  of the civil practice law and
  rules to review a decision of the tax appeals tribunal sitting  en  banc
  if  application to the supreme court be made therefor within four months
  after the giving of notice of such decision, and provided, in  the  case
  of  an  application  by a taxpayer, a final determination of tax due was
  not previously made.
    c. If a taxpayer is required by subdivision d of  section  11-1104  of
  this  chapter  to file a report or amended return in respect of a change
  or correction of its sales and compensating use tax liability, claim for
  credit or refund of any resulting overpayment of tax shall be  filed  by
  the taxpayer within one year from the time such report or amended return
  was  required  to  be  filed  with  the  commissioner  of  finance. This
  subdivision shall not affect the time within which  or  the  amount  for
  which  a  claim  for  credit  or  refund  may  be  filed apart from this
  subdivision.
    d. A person shall not be entitled to  a  revision,  refund  or  credit
  under  this  section  of  a  tax,  interest  or  penalty  which had been
  determined to be due pursuant to the provisions of  section  11-1106  or
  11-1107  of  this  chapter  where  he  or  she  has  had a hearing or an
  opportunity for a hearing, as provided in said sections, or  has  failed
  to  avail himself or herself of the remedies therein provided. No refund
  or credit shall be made of a tax,  interest  or  penalty  paid  after  a
  determination  by  the  commissioner of finance made pursuant to section
  11-1106 or 11-1107  of  this  chapter  unless  it  be  found  that  such
  determination  was  erroneous,  illegal or unconstitutional or otherwise
  improper, by the  tax  appeals  tribunal  after  a  hearing  or  of  the
  commissioner  of  finance's  own motion or, if such tax appeals tribunal
  affirms in whole or in part the determination  of  the  commissioner  of


  finance,  in  a  proceeding  under  article  seventy-eight  of the civil
  practice law and rules pursuant to the provisions of  said  section,  in
  which  event refund or credit without interest shall be made of the tax,
  interest or penalty found to have been overpaid.