§ 6-12 Refunds.
RCNY § 6-12
The Commissioner of Finance shall refund or credit, without interest, any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid, if written application to the Commissioner of Finance for such refund shall be made within one year from the payment thereof. No refund will be granted merely because a motor vehicle with respect to which the tax has been paid is sold or otherwise disposed of during the course of the tax year. An application for refund or credit may be made by the owner of a motor vehicle or any other person who paid the tax to the Commissioner of Finance. The application must set forth the grounds upon which the claim for refund or credit is made and 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 a cancelled check or other evidence of payment of the tax, and such other additional information as the Commissioner of Finance may require. Whenever the Commissioner of Finance approves a refund or credit he may require a general release to the city before making such refund or granting such credit. Where 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 may, in lieu of any refund required to be made, allow credit therefor on payments due from the applicant. The Commissioner of Finance reserves the fight to audit the taxpayer's books and records prior to making 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 any 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 of Finance'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 thirty days 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 of a tax, interest or penalty covered by a determination of tax for which he has had a hearing or an opportunity for a hearing as provided by law or has failed to avail himself of the remedies therein provided.
