New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 3004-A
Disclosure of overpayment to taxpayer
§ 3004-a. Disclosure of overpayment to taxpayer.
# (a)
The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of an audit, assessment, collection or enforcement proceeding.
# (b)
The time within which a taxpayer may apply for a refund or claim a credit for an overpayment of tax disclosed pursuant to this section shall be one hundred twenty days from the date that notice of disclosure is given to such taxpayer by the department. Failure to apply for a refund or credit within the one hundred twenty days shall result in the loss of the right to apply for a refund or credit. Provided, that this subdivision shall not reduce the time within which a taxpayer may claim a credit or refund of an overpayment of tax pursuant to any other provision of this chapter or any other applicable law.
# (c)
Nothing in this section shall be construed as requiring or permitting the giving of notice or the payment of a refund or granting of a credit with respect to a period which, at the time such overpayment is discovered by the department, is not open for assessment or refund by virtue of any period of limitations provided for in any tax.
Source: view the official text
In this article (21 sections)
- 3000 · Short title
- 3002 · Application
- 3003 · Content of tax due, deficiency, and other notices
- 3004 · Disclosure of rights of taxpayers
- 3004-A · Disclosure of overpayment to taxpayer
- 3005 · Requirements of certain department letters, notices and documents
- 3006 · Procedures involving taxpayer interviews
- 3008 · Abatement of certain interest, penalties and additions to tax
- 3010 · Agreements for payments of tax liability in installments
- 3012 · Basis for evaluation of department employees
- 3013 · Method of payment of personal income tax refunds; notice
- 3016 · Notice to person liable to pay tax
- 3017 · Notice to taxpayer of exempt property
- 3018 · Uneconomical levies
- 3020 · Sales of seized property
- 3022 · Authority to release levy and return property
- 3030 · Awarding of costs and certain fees
- 3032 · Civil damages for failure to release a lien
- 3034 · Civil damages for certain unauthorized collection actions
- 3036 · Civil actions by persons other than taxpayers
- 3038 · Civil damages for unauthorized disclosure of returns and return…