§ 4-19 Refunds.
RCNY § 4-19
(a)The law authorizes the Department of Finance to refund, without interest, any tax, interest or penalty erroneously, illegally or unconstitutionally collected or paid. In addition, a dealer is entitled to a refund of the amount of tax paid less applicable commissions, with respect to any cigarettes upon which stamps have been affixed which: (1) have been sold and shipped to a dealer outside the city for sale there or to any person in another state for use there, or (2) have become unfit for use and consumption or unsalable, or (3) which have been destroyed. An agent is entitled to a refund of the amount of tax paid, less applicable commissions, with respect to any stamps which have become unfit for use, or mutilated or destroyed.
(b)No refund will be granted unless written application to the Commissioner or Finance therefor is made within ninety days from the payment thereof.
(c)No refund, however, will be made unless a verified statement is submitted setting forth the applicant's reasons for such requested refund on a form prescribed by the Department of Finance. If the Department of Finance approves the application for refund, he will issue to such dealer or agent stamps of sufficient value to cover the refund or to make such refund, subject to audit by the Commissioner of Finance.
(d)In the event any agent terminates his business during the effective period of the law for any reason whatsoever and has unused stamps on hand, he must return the same to the Department of Finance who will redeem such stamps at the par value thereof, less any commissions theretofore allowed thereon and less any outstanding liability for such tax by the person presenting said stamps for redemption, provided, however, that in the case of joint stamps used for payment of the state cigarette tax and the city's tax, such surrender and redemption shall be in such manner as may be prescribed by the State Tax Commission and the Commissioner of Finance.
(e)No person shall sell or offer for sale any stamp issued under the law and these regulations except by written permission of the Commissioner of Finance, or as provided in Article 13 hereof.
