N.Y. Tax Law § 280 — Refund of tax erroneously paid

§ 280. Refund of tax erroneously paid. If any stamp or stamps shall\nhave been erroneously affixed to any book, certificate, or bill or\nmemorandum of sale, or if any tax provided by this article shall be\nerroneously paid otherwise than by the use of a stamp or stamps, the tax\ncommission may, upon presentation of a claim for the amount of such\nstamp or stamps, or tax, and upon the production of evidence\nsatisfactory to it that such stamp or stamps was or were so erroneously\naffixed, or such tax was so erroneously paid, so as to cause loss to the\nperson or persons making such claim, pay such amount or such part\nthereof as it may allow, to such claimant out of any moneys collected\nunder this article. Provided, however, that where such erroneous payment\nwas made otherwise than by the use of stamps pursuant to the provisions\nof section two hundred eighty-one-a hereof, and resulted from payment of\ntax in excess of the amount due under subdivision two of section two\nhundred seventy-a of this chapter in lieu of the presentation of a claim\nfor refund an adjustment for such erroneous payment may be made on the\nwritten report required to be made to the exchange, affiliated clearing\ncorporation or authorized agency if such adjustment is made on such a\nwritten report filed within thirty business days following such\nerroneous payment, in such form and with such substantiating evidence as\nthe tax commission may prescribe and provided further that at the time\nof the making of such adjustment the person, firm, company or\nassociation making such report has either paid to the person or persons\nerroneously charged with such tax the amount of such overpayment or has\napplied such amount in reduction of any amount owing to it from the\nperson or persons so charged. Any claim for refund shall be presented to\nthe tax commission in writing, duly verified, and shall state the full\nname and address of the claimant, the date of such erroneous affixing,\nor other payment of the tax, the face value of such stamp or stamps, or\nthe amount of such tax, as the case may be, and contain such evidence as\nmay be available upon which the demand for such refund is based. If the\nclaim is based on the erroneous affixing of a stamp or stamps the claim\nshall describe the instrument to which the stamp or stamps were affixed.\nSuch claims shall be presented within two years after such erroneous\naffixing or payment, as the case may be, except if an agreement under\nthe provisions of section two hundred seventy-nine-a (extending the\nperiod for determination of tax imposed by this article) is made within\nthe two-year period for the filing of a claim for refund provided for in\nthis section, the period for filing a claim for refund shall not expire\nprior to six months after the expiration of the period within which a\ndetermination may be made pursuant to the agreement or any extension\nthereof. The tax commission shall grant or deny such claim in whole or\nin part and shall notify the claimant by mail of its determination. Such\ndetermination shall be final and irrevocable unless the claimant shall\nwithin thirty days after the mailing of notice of such determination\napply to the tax commission for a hearing. After such hearing the tax\ncommission shall mail notice of its decision to the claimant. The\ndecision of the tax commission may be reviewed under article\nseventy-eight of the civil practice law and rules if a proceeding under\nthat article is commenced within ninety days after the mailing of the\nnotice of such decision. However, such a proceeding may not be commenced\nunless an undertaking is filed with the tax commission in such amount\nand with such sureties as a justice of the supreme court shall approve\nto the effect that if the proceeding be dismissed or the decision\nconfirmed the petitioner will pay all costs and charges which may accrue\nagainst him in the prosecution of the proceeding. The remedy provided by\nthis section for review of the decision of the tax commission shall be\nthe exclusive remedy available to judicially determine the liability for\ntaxes under this article.\n