2006 New York Code - Refunds.

 
    §  11-1509  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 written application to the commissioner of finance
  for such refund shall be made within one year from the payment  thereof.
  Whenever  a  refund  or  credit  is  made or denied, the commissioner of
  finance 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 of the code 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 pursuant to 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, that a final determination of tax
  due was not previously made. Such a proceeding shall not  be  instituted
  by  a  taxpayer  unless  an  undertaking  shall  first be filed with the
  commissioner of finance, in such amount and  with  such  sureties  as  a
  justice  of  the supreme court shall approve, to the effect that if such
  proceeding be dismissed or the tax confirmed, the taxpayer will pay  all
  costs and charges which may accrue in the prosecution of the proceeding.
    c.  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 11-1508 of
  this chapter where such person has had a hearing or an opportunity for a
  hearing, as provided in said section, 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 11-1508 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, 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.