2006 New York Code - Refunds.

 
    §  11-2108  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 to the commissioner of finance for such
  refund shall be made within one year from the payment thereof.  Whenever
  a  refund  is  made  or  denied  by  the  commissioner  of  finance, the
  commissioner shall state his or her  reason  therefor  and  give  notice
  thereof  to the taxpayer in writing. Such application may be made by the
  grantor, grantee or other person who has  actually  paid  the  tax.  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  the
  commissioner  of finance. The applicant shall be entitled to review such
  decision of the tax appeals tribunal sitting en  banc  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  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 is 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 such 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  11-2107  of
  this  chapter  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. 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 11-2107 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 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.