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 534.2 - Administrative procedures
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 1139, 1142(9), 1147(c)
(a) Application for a refund or credit.
(b) Timeliness of applications.
(c) Repayment of tax to customer.
(d) Action by the Department of Taxation and Finance.
Cross-reference:
See Part 3000 of this Title (Tax Appeals Tribunal Rules of Practice and Procedure) and Part 4000 of this Title (Division of Taxation's Bureau of Conciliation and Mediation Services Rules of Practice and Procedure) for administrative procedures relating to the denial of a refund or credit claim.
(e) Interest.
(f) Comptroller's approval and review.
All refunds approved by the Department of Taxation and Finance must, before payment is made, also be reviewed and approved by the Department of Audit and Control as provided for by section 1 of article V of the State Constitution.