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This entry was published on 2014-09-22
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SECTION 1412
Refunds
Tax (TAX) CHAPTER 60, ARTICLE 31
§ 1412. Refunds. (a) A grantor or grantee claiming to have erroneously
paid the tax imposed by this article or some other person designated by
such grantor or grantee may file an application for refund within two
years from the date of payment. Such application shall be filed with the
commissioner of taxation and finance on a form which he shall prescribe.

(b) The commissioner of taxation and finance may grant or deny such
application in whole or in part and shall notify the applicant by mail
accordingly. Such determination shall be final and irrevocable unless
the applicant shall, within ninety days after the mailing of notice of
such determination, petition the division of tax appeals for a hearing.
After such hearing, the administrative law judge shall mail notice of
its determination to the applicant and to the commissioner of taxation
and finance. Such determination may be reviewed by the tax appeals
tribunal as provided in article forty of this chapter. The decision of
the tax appeals tribunal may be reviewed as provided in section two
thousand sixteen of this chapter. A proceeding for judicial review shall
not be instituted unless an undertaking is filed with the commissioner
of taxation and 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 petitioner will pay
all costs and charges which may accrue in the prosecution of such
proceeding.

(c) A person shall not be entitled to a refund under this section of a
tax, interest or penalty which had been determined to be due pursuant to
the provisions of section fourteen hundred eleven of this article where
he has had a hearing or an opportunity for a hearing, as provided in
said section, or has failed to avail himself of the remedies therein
provided. However, a person filing with the commissioner of taxation and
finance a signed statement in writing, as provided in subdivision (b) of
section fourteen hundred eleven of this article, before a determination
assessing tax, pursuant to subdivision (a) of section fourteen hundred
eleven, is issued, shall, nevertheless, be entitled to apply for a
refund pursuant to subdivisions (a) and (b) of this section, as long as
such application is made within the time limitation set forth in such
subdivision (a). No refund shall be made of a tax, interest or penalty
paid after a determination by the commissioner of taxation and finance
made pursuant to section fourteen hundred eleven unless it is found that
such determination was erroneous, illegal or unconstitutional or
otherwise improper after review by the tax appeals tribunal or of the
commissioner of taxation and finance's own motion, or in a proceeding
under article seventy-eight of the civil practice law and rules,
pursuant to the provisions of section two thousand sixteen of this
chapter, in which event refund shall be made of the tax, interest or
penalty found to have been overpaid.

(d) Interest shall be allowed and paid upon any refund made pursuant
to this section 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 pursuant to section fourteen hundred sixteen of
this article and shall have like application, or if no rate is set, at
the rate of six per centum per annum from the date when the tax, penalty
or interest refunded was paid to a date preceding the date of the refund
check by not more than thirty days. Provided, however, for purposes of
this subdivision any tax paid before the last day prescribed for its
payment shall be deemed to have been paid on such last day.