N.Y. Comp. Codes R. & Regs. tit. 20 § 415.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 415.4 - Claims for refunds and reimbursements

Tax Law, § 289-c(1-a), (3), (6), (8)

(a) All claims for refunds and reimbursements must be in such form and contain such information as the Department of Taxation and Finance shall require. All claims must be presented to the department at the following address:

New York State Department of Taxation and Finance

Miscellaneous Tax - Refund Unit

W. A. Harriman Campus

Albany, NY 12227

(b)

(1) Every claim must include a certification by or on behalf of the party presenting the claim, that:

(i) such claim is just, true and correct;

(ii) no part of the claim has been previously paid (except as otherwise stated therein); and

(iii) that the balance shown is actually due and owing.

(2) Every claim must also establish that the motor fuel tax has been borne by the claimant and that such tax is refundable or reimbursable as described in this Part. The department may require such further information or proof of the claim for refund or reimbursement as it may deem necessary for the administration of such claim. No claim shall be paid unless the department is satisfied that the amount of tax for which the refund or reimbursement is claimed has actually been collected by or on behalf of the State.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 415.4