§ 12-13 Refunds.
RCNY § 12-13
The Commissioner of Finance shall refund or credit, without interest, any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid, provided: (a) A written application for refund or credit was made to the Commissioner of Finance within one year from the payment thereof, and (b) The application is made by the occupant, operator or other person who actually paid the tax, or (c) The application is made by an operator who collected and paid over such tax to the Commissioner of Finance; however, no refund shall be made until the operator shall first establish to the satisfaction of the Commissioner of Finance that he repaid the occupant the amount for which the application is made. In such case, the period within which application for refund may be made begins when the payment is made by the occupant to the operator. No specific form has been prescribed for refund applications. An application for refund, however, shall be in writing and shall comply with the following requirements: (d) It must be signed by the applicant or his duly authorized agent. If signed by an agent, the application must be accompanied by a power of attorney acceptable to the Commissioner of Finance.
(e)It must demonstrate that the refund provisions of the law have been complied with.
(f)It must be accompanied by the cancelled check or a photostatic copy thereof, showing both the front and back of the check; or, if paid by cash or money order, by evidence of such payment. Whenever a taxpayer files a claim for refund, such application shall constitute an application for revision of the tax, penalty or interest complained of. The Commissioner of Finance may audit the taxpayer's books and records or may grant the refund subject to future audit. The Commissioner of Finance may determine without resorting to an audit that, based upon the evidence presented, the claim is without merit and, therefore, deny it. The Commissioner of Finance will notify the taxpayer in writing of his determination. Such determination shall become final and irrevocable unless the person to whom it is addressed shall, within 30 days after the date thereof, apply to the Commissioner of Finance for a hearing. A taxpayer shall not be entitled to a refund or credit if he has had a hearing or an opportunity for a hearing in connection with a deficiency assessment as provided by law and by 19 RCNY § 12-15, or has failed to avail himself of the remedies provided thereby, if such refund or credit application is for taxes included in the same period covered by such deficiency assessment.
