2006 New York Code - Refunds.

 
    §  11-2022 Refunds. (a) In the manner provided in this section the tax
  commission  shall  refund  or  credit  any  tax,  penalty  or   interest
  erroneously,  illegally  or  unconstitutionally  collected  or  paid  if
  application therefor shall be filed with the tax commission:
    (i) in the case of tax, paid by the applicant to a person required  to
  collect  tax, within three years after the date when the tax was payable
  by such person to the tax commission as provided in section  11-2020  of
  this part, or
    (ii)  in  the case of a tax, penalty or interest paid by the applicant
  to the tax commission, within three  years  after  the  date  when  such
  amount  was  payable under this subchapter. Such application shall be in
  such form as the tax commission shall prescribe.  No  refund  or  credit
  shall  be  made  to  any  person of tax which he or she collected from a
  customer until he or she shall first establish to  the  satisfaction  of
  the  tax commission, under such regulations as it may prescribe, that he
  or she has repaid such tax to the customer.  Notwithstanding  any  other
  provision  of  this  subchapter,  if the time to file an application for
  refund or credit of any tax, penalty or interest  would  otherwise  have
  expired  on  or before December nineteenth, nineteen hundred sixty-nine,
  the time for filing such application is hereby extended to and including
  December twentieth, nineteen hundred sixty-nine, except that it shall be
  further extended, as provided in subdivision (c) of section  11-2030  of
  this part, where a taxpayer has consented in writing to the extension of
  the period for assessment of additional tax.
    (b)  If  an  application  for  refund  or credit is filed with the tax
  commission as provided in subdivision  (a)  of  this  section,  the  tax
  commission  may  grant  or deny such application in whole or in part and
  shall notify the taxpayer by mail accordingly. Such determination  shall
  be  final and irrevocable unless the applicant shall, within ninety days
  after the mailing of notice of such  determination,  apply  to  the  tax
  commission  for  a hearing. After such hearing, the tax commission shall
  mail notice of its determination to the  applicant.  Such  determination
  after  a  hearing  may  be  reviewed by a proceeding pursuant to article
  seventy-eight of  the  civil  practice  law  and  rules,  provided  such
  proceeding  is  instituted  within  four  months after the giving of the
  notice of such determination, and provided that a final determination of
  tax due was  not  previously  made.  Such  a  proceeding  shall  not  be
  instituted  unless  an  undertaking  is filed with the tax commission 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 petitioner will pay all costs and charges  which  may
  accrue in the prosecution of such proceeding.
    (c)  A  person  shall not be entitled to a 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 11-2021 of this part where he
  or she 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. However, a person filing with  the  tax  commission  a
  signed  statement  in writing, as provided in subdivision (c) of section
  11-2021 of this part, before a determination assessing tax  pursuant  to
  subdivision  (a)  of  section  11-2021  of  this  part is issued, shall,
  nevertheless, be entitled to apply for a refund or  credit  pursuant  to
  subdivisions (a) and (b) of this section, as long as such application is
  made  within  the time limitation set forth in subdivision (a) or within
  two years of the date of payment of the amount  assessed  in  accordance
  with  the  consent filed, whichever is later, but such application shall
  be limited to the amount of such payment. No refund or credit  shall  be
  made of a tax, interest or penalty paid after a determination by the tax


  commission  made  pursuant  to section 11-2021 of this part unless it be
  found that such determination was erroneous, illegal or unconstitutional
  or otherwise improper, by the tax commission after a hearing or  of  its
  own  motion, or 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  shall  be made of the tax, interest or
  penalty found to have been overpaid.
    (d) Interest shall be allowed and paid upon any refund made or  credit
  allowed  pursuant  to  this  section  except  as  otherwise  provided in
  subdivision (e) of this section and except that  no  interest  shall  be
  allowed  or  paid  if  the amount thereof would be less than one dollar.
  Such interest shall be at the rate of four percent per  annum  from  the
  date  when the tax, penalty or interest refunded or credited was paid to
  a date preceding the date of the refund check by not  more  than  thirty
  days,  provided,  however, that for the purposes of this subdivision any
  tax paid before the last day prescribed for its payment shall be  deemed
  to have been paid on such last day.
    (e)  The  provisions  of subdivisions (a), (b) and (c) of this section
  shall be applicable to applications for refund  or  credit  pursuant  to
  section  11-2012  of  this  subchapter  and  subdivision  (e) of section
  11-2015 of this part, except that an application for credit may be  made
  as  provided  in such section or subdivision and except that no interest
  shall be allowed or paid upon any refund made or credit allowed pursuant
  to such section or such subdivision.