§ 1-16 Refunds or Credits.
RCNY § 1-16
(a)No refund or credit shall be granted of any designated tax or interest paid under this amnesty program, unless the Commissioner of Finance redetermines the amount due on his or her own motion. (Administrative Code § 11-125(e), as added by Local Law 23 of 1994.) (b) No refund or credit shall be granted of any penalty paid prior to the time a taxpayer makes a timely request for amnesty. (Administrative Code § 11-125(d), as added by Local Law 23 of 1994.) Whether a payment has been applied to a penalty shall be determined under the Commissioner of Finance's current procedures.
