New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 77 - Refunds And Redemptions Of Unused Stamps
Section 77.3 - Applications for refunds and redemptions

Universal Citation: 20 NY Comp Codes Rules and Regs § 77.3

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, §§ 475 and 476

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

Department of Taxation and Finance

Cigarette Tax Unit

W. A. Harriman Campus

Albany, NY 12227.

(b)

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

(i) such application 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 application must also establish that the cigarette tax has been borne by the applicant and that such tax is refundable or payable as described in this Part. The department may require such further information or proof of the application for refund or redemption as it may deem necessary for the processing of such application. No refund or redemption shall be paid unless the department is satisfied that the amount of tax for which the refund or redemption is claimed has actually been collected by or on behalf of the State.

(c) See Part 2399 of this Title for mailing rules and rules applicable to performing any act when the last day prescribed for performing such act falls on a Saturday, Sunday or a day which is a legal holiday in the State of New York.

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