N.Y. Tax Law 434 – Refunds
§ 434. Refunds. 1. Whenever the commissioner of taxation and finance shall determine that any moneys received under the provisions of this article were paid in error, he may cause the same to be refunded, with interest, in accordance with such rules and regulations as he may prescribe, except that no interest shall be allowed or paid if the amount thereof would be less than one dollar. Such interest shall be at the overpayment rate set by the commissioner pursuant to subdivision twenty-sixth of section one hundred seventy-one of this chapter, or if no rate is set, at the rate of six percent per annum, from the date when the tax, penalty or interest to be refunded was paid to a date preceding the date of the refund check by not more than thirty days. Provided, however, that for the purposes of this subdivision, any tax paid before the last day prescribed for its payment shall be deemed to have been paid on such last day. Such moneys received under the provisions of this article which the commissioner shall determine were paid in error, may be refunded out of funds in the custody of the comptroller to the credit of such taxes provided an application therefor is filed with the commissioner within two years from the time the erroneous payment was made.
Terms Used In N.Y. Tax Law 434
- Distributor: when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid. See N.Y. Tax Law 420
- Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 420
- Sale: means any transfer, exchange or barter in any manner or by any means whatsoever. See N.Y. Tax Law 420
- Use: means any compounding or mixing of alcoholic beverages with other ingredients or other treatment of the same in such manner as to render them unfit or unsuitable for consumption as a beverage and also the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise. See N.Y. Tax Law 420
2. (a) Whenever (A) any person, other than a distributor hereinafter in this paragraph referred to, shall use for non-beverage purposes any alcoholic beverages on which taxes are imposed by this article or (B) a regularly organized church, synagogue or religious organization shall use for sacramental purposes wine purchased by it in sealed containers at retail, and such alcoholic beverages referred to in clause (A) or wine referred to in clause (B) were not sold to such person or religious organization pursuant to a retailer's license and have been, to the satisfaction of the tax commission, included as taxable in a return made by a distributor, such person or religious organization shall be reimbursed the amount of the taxes thereon in the manner and subject to the conditions hereinafter specified. Whenever any distributor shall use for non-beverage purposes any alcoholic beverages on which he is required to pay the taxes imposed by this article, the tax commission may permit such distributor to report such alcoholic beverages as nontaxable.
(b) Any person holding a license issued by the state liquor authority, who, pursuant to such license, shall sell any alcoholic beverages, upon which taxes imposed by this article have been paid, under such circumstances that the state would be without power to impose the tax under this article, or for resale under like circumstances, may secure reimbursement for the amount of the taxes so paid in the manner and subject to the conditions specified in this subdivision, but in a case specified in this paragraph no refund shall be made under paragraph (a) of this subdivision.
(c) All claims for reimbursement under this subdivision must be filed within two years from the time of the nontaxable sale or use. Claims shall be made, in such form and containing such information as the tax commission shall prescribe. Claims for reimbursement under this subdivision, approved by the tax commission, shall be paid out of the funds deposited to the credit of the comptroller on account of the taxes imposed by this article.
3. If an agreement under the provisions of section four hundred thirty (extending the period for determination of tax imposed by this article) is made within the two-year period for the filing of a claim for reimbursement or an application for refund provided for in this section, the period for filing a claim for reimbursement or an application for refund shall not expire prior to six months after the expiration of the period within which a determination may be made pursuant to the agreement or any extension thereof.