New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter D - Mortgage Recording Taxes
Part 654 - Refunds
Section 654.2 - Information and documentation required
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 257-a, 263
(a) In addition to the application for refund, the following information and documentation must be submitted when claiming a refund:
(b) Where the basis for a refund claim is the mortgagor's exercise of the statutory right of rescission, in addition to the information and documentation described in paragraphs(a)(1) and (2) of this section, there must be submitted:
(c) If the refund is to be paid to the mortgagor or mortgagee's legal representative, a notarized consent or assignment is required from the mortgagor and/or mortgagee consenting to the payment of the refund to the named recipient. Such notarized consent or assignment must be attached to the application for refund.