§ 1-23 Refunds or Credits.
RCNY § 1-23
(Administrative Code § 11-127(g)) (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.
(b)No refund or credit shall be granted of any penalty or interest paid prior to the time a taxpayer makes a timely request for amnesty. (Administrative Code § 11-127(f)) Whether a payment has been applied to a tax, penalty or interest shall be determined under the Commissioner of Finance's current procedures.
