2012 New York Consolidated Laws
TAX - Tax
Article 21 - (501 - 515) HIGHWAY USE TAX
513 - Refunds.

 
    §  513.  Refunds.  Whenever  the commissioner shall determine that any
  monies received under the provisions of this article were paid in error,
  he may cause the same to be refunded  or  credited,  with  interest,  in
  accordance  with  such rules and regulations as he may prescribe, 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 overpayment rate set
  by the commissioner pursuant to subdivision twenty-sixth of section  one
  hundred  seventy-one  of this chapter, or if no rate is set, at the rate
  of six percent per annum,  from  the  date  when  the  tax,  penalty  or
  interest  to  be  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 section, any tax paid before the
  last day prescribed for its payment shall be deemed to have been paid on
  such last day. Such moneys received under the provisions of this article
  which the commissioner shall  determine  were  paid  in  error,  may  be
  refunded  or  credited out of funds in the custody of the comptroller to
  the credit of such taxes provided an application therefor is filed  with
  the  commissioner  within four years from the time the erroneous payment
  was made, except if an agreement under the provisions  of  section  five
  hundred  ten  (extending  the period for determination of tax imposed by
  this article) is made within the four-year period for the filing  of  an
  application  for  refund  provided  for  in this section, the period for
  filing an application for refund shall not expire prior  to  six  months
  after  the  expiration of the period within which a determination may be
  made pursuant to the agreement or any extension thereof.