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This entry was published on 2014-09-22
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SECTION 434
Refunds
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 434. Refunds. 1. Whenever the commissioner of taxation and finance
shall determine that any moneys received under the provisions of this
article were paid in error, he may cause the same to be refunded, 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 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 subdivision, 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 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 two years from the time the erroneous payment was
made.

2. (a) Whenever (A) any person, other than a distributor hereinafter
in this paragraph referred to, shall use for non-beverage purposes any
alcoholic beverages on which taxes are imposed by this article or (B) a
regularly organized church, synagogue or religious organization shall
use for sacramental purposes wine purchased by it in sealed containers
at retail, and such alcoholic beverages referred to in clause (A) or
wine referred to in clause (B) were not sold to such person or religious
organization pursuant to a retailer's license and have been, to the
satisfaction of the tax commission, included as taxable in a return made
by a distributor, such person or religious organization shall be
reimbursed the amount of the taxes thereon in the manner and subject to
the conditions hereinafter specified. Whenever any distributor shall use
for non-beverage purposes any alcoholic beverages on which he is
required to pay the taxes imposed by this article, the tax commission
may permit such distributor to report such alcoholic beverages as
nontaxable.

(b) Any person holding a license issued by the state liquor authority,
who, pursuant to such license, shall sell any alcoholic beverages, upon
which taxes imposed by this article have been paid, under such
circumstances that the state would be without power to impose the tax
under this article, or for resale under like circumstances, may secure
reimbursement for the amount of the taxes so paid in the manner and
subject to the conditions specified in this subdivision, but in a case
specified in this paragraph no refund shall be made under paragraph (a)
of this subdivision.

(c) All claims for reimbursement under this subdivision must be filed
within two years from the time of the nontaxable sale or use. Claims
shall be made, in such form and containing such information as the tax
commission shall prescribe. Claims for reimbursement under this
subdivision, approved by the tax commission, shall be paid out of the
funds deposited to the credit of the comptroller on account of the taxes
imposed by this article.

3. If an agreement under the provisions of section four hundred thirty
(extending the period for determination of tax imposed by this article)
is made within the two-year period for the filing of a claim for
reimbursement or an application for refund provided for in this section,
the period for filing a claim for reimbursement or 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.