New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 63 - Refunds
Section 63.1 - Reimbursement of city taxes on beers sold without the city
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 434, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058
(a) The Commissioner of Taxation and Finance is authorized, pursuant to sections 434.2(b) and 445 of the Tax Law, to provide reimbursement in the amount of City of New York excise taxes on beers in the following circumstances:
(b) Any claim for credit or refund under this section must be filed within two years from the date of the subsequent sale made by the wholesaler without the city. Such claim for credit or refund must be filed in the form prescribed by the Department of Taxation and Finance and shall be accompanied by the wholesaler's copy of all invoices which may be required both with respect to: