2006 New York Code - Refunds.

 
    §  11-1311  Refunds. a. In the manner herein provided the commissioner
  of finance shall refund, without interest, any tax, interest or  penalty
  erroneously,  illegally  or  unconstitutionally  collected  or  paid. In
  addition, whenever any cigarettes upon which stamps  have  been  affixed
  have  been  sold and shipped to a dealer outside the city for sale there
  or to any person in another state for use there, or  have  become  unfit
  for use and consumption or unsalable, or have been destroyed, the dealer
  shall  be  entitled  to  a  refund  of  the amount of tax paid, less the
  applicable commission, with respect to such cigarettes. In any event  no
  refund  shall  be  granted  unless  application  to  the commissioner of
  finance therefor is made within ninety days from  the  payment  thereof.
  Whenever  a refund is made or denied by the commissioner of finance, the
  commissioner shall state his or her reasons  therefor  and  give  notice
  thereof to the applicant in writing. A person shall not be entitled to a
  hearing  in connection with such application for a refund if such person
  has already had a hearing or had been given the opportunity of a hearing
  as provided in section 11-1310 of this chapter or has  failed  to  avail
  himself  or herself of the remedies therein provided. No refund shall be
  made of a tax, interest or penalty paid pursuant to a  determination  of
  the  commissioner  of  finance  as  provided  in section 11-1310 of this
  chapter, unless the tax appeals tribunal, after a  hearing  as  in  said
  section  provided  or  the  commissioner  of  finance, of his or her own
  motion, shall have reduced the tax or penalty, or  it  shall  have  been
  established  in  a  proceeding, pursuant to article seventy-eight of the
  civil practice law and rules  that  such  determination  was  erroneous,
  illegal, unconstitutional or otherwise improper, in which event a refund
  without  interest  shall  be  made as provided upon the determination of
  such proceeding.  Any  determination  of  the  commissioner  of  finance
  denying  a  refund  pursuant  to  this  subdivision  shall  be final and
  irrevocable unless the applicant for such  refund,  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  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  maintain  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, provided, however, that
  such proceeding is instituted within four months  after  such  decision,
  and  provided, further, in the case of an application by a person liable
  for the tax, that a final determination of tax due  was  not  previously
  made,  and  that an undertaking shall first be filed by such person 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 such person  will  pay  all
  costs   and  charges  which  may  accrue  in  the  prosecution  of  such
  proceeding.


    b. If the commissioner of finance is  satisfied  that  any  dealer  is
  entitled  to a refund the commissioner shall issue to such dealer stamps
  of sufficient value to cover the refund or to make such refund.