2006 New York Code - Refunds.

 
    §  11-811  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 or 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  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  11-810  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 11-810 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  on the commissioner'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.