New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 534 - Refunds And Credits
- Section 534.1 - General
- Section 534.2 - Administrative procedures
- Section 534.3 - Refunds and credits based on certain uses
- Section 534.4 - Refunds and credits for omnibus carriers engaged in local transit service
- Section 534.5 - Refund or credit based on the use of tangible personal property in certain services or based on a retail sale by a contractor
- Section 534.6 - Refunds and credits by reason of cancelled sales and returned merchandise
- Section 534.7 - Refunds and credits attributable to bad debts
- Section 534.8 - Refunds or credits based on erroneous, illegal, or unconstitutional payment or collection of tax
- Section 534.9 - Refund of sales or compensating use tax to consumers who have recovered the purchase price or a portion of such price from the manufacturer of a motor vehicle pursuant to section 198-a or 396-p(5) of the General Business Law
- Section 534.10 - Refunds and credits for vessel operators engaged in local transit service
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 475, 509[7], 697[a], 1096 [a], 1119, 1132[e], 1137-A, 1139, 1142, 1250, 1415[a]; L. 2004, ch. 60, part M
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