§ 23-14 Refund.
RCNY § 23-14
The Commissioner of Finance will refund or credit, without interest, any tax, penalty, or interest erroneously, illegally or unconstitutionally collected or paid if application to the Commissioner of Finance for such refund shall be made within one year from the payment thereof.
(a)Persons who may apply. An application for refund or credit may be made by any one of the following persons, as the case may be: (1) The grantor, if he has paid the tax to the Commissioner of Finance; (2) The grantee, if he has paid the tax to the Commissioner of Finance; (3) Any other person who has actually paid the tax to the Commissioner of Finance.
(b)Application and requirements. No special form of application for the filing of a claim for refund or credit has been prescribed by the Commissioner of Finance. However, an application for refund or credit must be in writing and signed by the applicant or his duly authorized agent. If the application is signed by an agent, it must be accompanied by a power of attorney from his principal in a form acceptable to the Commissioner of Finance.
(1)The application must set forth the ground upon which the claim for refund or credit is made.
(2)The application must show on its face that it has been filed with the Commissioner of Finance within one year from the date of payment of the tax. The application must be accompanied by: (i) A cancelled check or other evidence of payment of the tax by the applicant to the Commissioner of Finance; (ii) Such other additional information as the Commissioner of Finance may require. The Commissioner of Finance may require general releases to the City from both the grantor and the grantee before authorizing a refund or granting a credit. Where the payment of the tax is made by check and the check cannot be presented as evidence of payment, a photostatic copy thereof, showing both the front and back of the check, will be accepted in lieu thereof. The Commissioner of Finance, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant. The Commissioner of Finance reserves the right to audit the taxpayer's books and records prior to the granting of any refund or he may grant the refund or credit subject to audit. The granting of a refund or credit before audit is without prejudice to the right of the Commissioner of Finance to determine after audit the applicant's right to the refund or credit and his liability for tax. The Commissioner of Finance will deny application for refund or credit where he determines that the statutory requirements have not been met or that the grounds set forth in the application are without merit. An application for refund or credit shall be deemed an application for a revision of any tax, penalty or interest complained of, and the Commissioner of Finance may receive evidence with respect thereto. The Commissioner of Finance will make his determination and give notice thereof to the applicant. The Commissioner's determination may be reviewed by a proceeding pursuant to Article 78 of the Civil Practice Law and Rules, provided such proceeding is instituted within four months after the giving of notice of such determination and provided that a final determination of tax due was not previously made. Such proceeding shall not be instituted unless an undertaking is filed with the Commissioner of Finance for such amount and with such sureties as a justice of the Supreme Court shall approve, to the effect that if such proceeding is dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of the proceeding. A person shall not be entitled to a revision, refund or credit under the law of a tax, interest or penalty which had been determined to be due pursuant to the provisions of the law where he has had a hearing or an opportunity for a hearing, as provided in said law, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Commissioner of Finance made pursuant to the law unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper, by the Commissioner of Finance after hearing or on his own motion, or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said law, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
