§ 1-08 Refunds or Credits.
RCNY § 1-08
(a)No refund or credit shall be granted of any penalty paid prior to the time a taxpayer makes a timely request for amnesty. (Chapter 765 of the Laws of 1985, § 84(d).) Whether a payment has been applied to penalty shall be determined under the Commissioner of Finance's current procedures.
(b)No refund or credit shall be granted of any designated tax plus interest paid under amnesty, unless the Commissioner of Finance redetermines the amount due on its own motion. (Chapter 765 of the Laws of 1985, § 84(c).)
