2006 New York Code - Supervisory Power Of Commissioner Of Taxation And Finance And Comptroller.

 
    §  263.  Supervisory power of commissioner of taxation and finance and
  comptroller.  1. (a) The commissioner of taxation and finance shall have
  general supervisory power over all recording officers in respect of  the
  duties  imposed  by  this  article  and  he  may  make  such  rules  and
  regulations for the government of recording officers in respect  to  the
  matters  provided  for  in  this article as he may deem proper, provided
  that such rules and regulations shall not be inconsistent with  this  or
  any other statute.  Whenever a duly verified application for a refund of
  mortgage  taxes erroneously paid is made to the commissioner of taxation
  and finance or where a discharge has been recorded  in  the  case  of  a
  mortgagor  exercising a statutory right of rescission in accordance with
  section two hundred fifty-seven-a of this article  who  has  filed  such
  application,  it shall be the duty of such commissioner, or the delegate
  duly authorized by him in writing, to determine the amount that has been
  so paid or which is refundable by reason of the exercise of the right of
  rescission and, after audit thereof by the comptroller, to make an order
  directing the appropriate recording officer  to  refund  the  amount  so
  determined,  together  with  interest at the rate of one-half of one per
  centum thereof for each month or fraction of a month for the period from
  the date the application for refund in processible form is  received  by
  the commissioner of taxation and finance to a date preceding the date of
  the  refund  check  by  not  more  than thirty days, except as otherwise
  provided in paragraph (b) of this  subdivision.  Provided,  however,  no
  such  interest  shall  be  allowed or paid if the refund check is issued
  within ninety days of the date  such  application  is  received  and  no
  interest  shall  be  allowed  or paid if the amount of interest would be
  less than one dollar. The amount so ordered to be  paid  shall  be  paid
  from  mortgage  tax  moneys  in such recording officer's hands, or which
  shall come to his hands, to the party entitled to  receive  it  and  the
  recording  officer  shall  charge  such amount back to the state, public
  benefit corporation or tax district, as the case may be, that  may  have
  been  credited  with  the same. No refund of tax paid under this article
  shall be allowed unless the application for refund is filed  within  two
  years from the time the erroneous payment of tax was received or, in the
  case of a refund arising out of the exercise of the right of rescission,
  within  two  years  from the time of payment of tax or one year from the
  date of discharge of the mortgage which is  subject  to  such  exercise,
  whichever  is  later.  If any recording officer shall have collected and
  paid over to the treasurer of any county, or to the state  or  a  public
  benefit  corporation,  a  tax  paid  upon  a  mortgage  which  under the
  provisions of section two  hundred  sixty  of  this  chapter  is  to  be
  apportioned  by  the  commissioner  of  taxation and finance before such
  apportionment has been made, or if any recording officer shall have paid
  over to a county treasurer, the state or a  public  benefit  corporation
  more  money  than  required on account of mortgage taxes, such recording
  officer shall make a report to the commissioner of taxation and  finance
  in the form of a verified statement of facts and said commissioner shall
  determine  the  method  of  adjustment  and,  after audit thereof by the
  comptroller, shall issue his order accordingly.
    (b) In any city of this state having a population of  one  million  or
  more,  the  overpayment  rate  referred  to  in  paragraph  (a)  of this
  subdivision shall be set by the commissioner  of  taxation  and  finance
  pursuant  to  subsection  (e) of section one thousand ninety-six of this
  chapter, or if no rate is set, at the rate of six percent per annum  for
  the  period from the date the application for refund in processible form
  is received by the commissioner  of  taxation  and  finance  to  a  date
  preceding the date of the refund check by not more than thirty days.
    2.  The  comptroller  shall  have  general  supervisory power over all
  county treasurers in respect to the duties imposed  upon  them  by  this
  article,  and may make such rules and regulations, not inconsistent with
  this or any other statute, for the government of said county  treasurers
  as  he  deems proper to secure a due accounting for all taxes and moneys
  collected or received and refunds and  interest  paid  pursuant  to  any
  provision of this article.