NEW! VIRTUAL TAX PREP
Meet with our tax pro's via video chat and file your taxes from the comfort of your own home!
 
Book Appointment Now
Tax App Download - Apple
tax-app-download-google-play
Need to File an Amended Return?

Haven’t received your New York State refund? Did you know?

No quod sanctus instructior ius, et intellegam interesset duo. Vix cu nibh gubergren dissentias. His velit veniam habemus ne. No doctus neglegentur vituperatoribus est, qui ad ipsum oratio. Ei duo dicant facilisi, qui at harum democritum consetetur.

“If an application for refund or credit is filed with the commissioner of taxation and finance… the commissioner of taxation and finance shall grant or deny such application in whole or in part within 6 months of receipt of the application…”

“If any overpayment of tax…credited or refunded within 45 days after the last date prescribed for filing the return of such tax…or within 45 days after such return was filed, whichever is later…, no interest shall be allowed under this section on any such overpayment…”

New York State Law:

§  1139.  Refunds.  (a) In the manner provided in this section the tax commission  shall  refund  or  credit  any  tax,  penalty  or   interest erroneously,  illegally  or  unconstitutionally  collected  or  paid  if application therefor shall be filed with the tax commission (i)  in  the case  of  tax paid by the applicant to a person required to collect tax, within three years after the date when  the  tax  was  payable  by  such person  to  the  tax  commission  as  provided in section eleven hundred thirty-seven, or (ii) in the case of a tax, penalty or interest paid  by the  applicant  to the tax commission, within three years after the date when such amount was payable under this article, or (iii) in the case of a tax due from the seller,  transferor  or  assignor  and  paid  by  the applicant  to  the  tax  commission  where the applicant is a purchaser, transferee or assignee liable for such tax pursuant to the provisions of subdivision (c) of section eleven hundred  forty-one  of  this  chapter, within  two  years  after  the giving of notice by the tax commission to such purchaser, transferee or assignee of the total amount of any tax or taxes which the state claims to be due from the  seller,  transferor  or assignor.  Such  application shall be in such form as the tax commission shall prescribe. No refund or credit shall be made to any person of  tax which he collected from a customer until he shall first establish to the satisfaction  of  the  tax  commission, under such regulations as it may prescribe, that he has repaid such tax to the customer.  Notwithstanding any  other provision of this article, if the time to file an application for refund or credit of any tax, penalty  or  interest  would  otherwise have   expired  on  or  before  December  nineteenth,  nineteen  hundred sixty-nine, the time for filing such application is hereby  extended  to and  including  December  twentieth, nineteen hundred sixty-nine, except that it shall be further extended, as provided  in  subdivision  (c)  of section  eleven  hundred  forty-seven, where a taxpayer has consented in writing to the extension of the period for assessment of additional tax.

(b) If  an  application  for  refund  or  credit  is  filed  with  the commissioner  of  taxation and finance as provided in subdivision (a) of this section, the commissioner of taxation and finance  shall  grant  or deny  such  application in whole or in part within six months of receipt of the application in a form which is able to  be  processed  and  shall notify  such  applicant by mail accordingly. Such determination shall be final and irrevocable unless such applicant shall,  within  ninety  days after the mailing of notice of such determination, petition the division of  tax  appeals  for a hearing. After such hearing, the division of tax appeals shall mail notice of the determination of the administrative law judge to such applicant and to the commissioner of taxation and finance. Such determination may be  reviewed  by  the  tax  appeals  tribunal  as provided  in  article  forty  of  this  chapter. The decision of the tax appeals tribunal may be reviewed as provided  in  section  two  thousand sixteen of this chapter.

(c) Claim for credit or refund of an overpayment of sales tax shall be filed  by  the  taxpayer within three years from the time the return was filed or two years from the time the tax was  paid,  whichever  of  such periods  expires  the later, or if no return was filed, within two years from the time the tax was paid. If the claim is filed within  the  three year  period,  the  amount  of the credit or refund shall not exceed the portion of the tax paid within the three years immediately preceding the filing of the claim plus the period of any extension of time for filing the  return. If the claim is not filed within the three year period, but is filed within the two year period, the amount of the credit or  refund shall  not  exceed  the  portion  of  the  tax paid during the two years immediately preceding the filing  of  the  claim.  Except  as  otherwise provided  in  this section, if no claim is filed, the amount of a credit or refund shall not exceed the amount which  would  be  allowable  if  a claim  had  been  filed  on the date the credit or refund is allowed. No refund or credit shall be made of a tax, interest or penalty paid  after a  determination  by  the  commissioner  made pursuant to section eleven hundred thirty-eight unless it be  found  that  such  determination  was erroneous,  illegal  or  unconstitutional  or otherwise improper, by the division of tax appeals pursuant to article forty of this chapter or  by the  commissioner  of  his  own  motion, or in a proceeding for judicial review provided for in section two thousand sixteen of this chapter,  in
which  event  a  refund  or credit shall be made of the tax, interest or penalty found to have been overpaid.

(d) Except in respect to an overpayment made on a return described  in paragraph  (ii)  of subdivision (a) of section eleven hundred thirty-six hereof or on a return described in subdivision  (c)  of  section  eleven hundred  thirty-seven-A,  interest  shall  be  allowed and paid upon any refund made or  credit  allowed  pursuant  to  this  section  except  as otherwise provided in subdivision (e) of this section and 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  of  taxation  and  finance pursuant to section eleven hundred forty-two, or if no rate is set, at the rate of six per cent per annum from the date when  the  tax,  penalty  or  interest  refunded  or credited  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. In the  case of  a  return  of  tax which is filed after the last date prescribed for filing such return (determined with regard to extensions),  no  interest shall be allowed or paid for any day before the date on which the return is  filed.  For  purposes  of  this  subdivision,  a return shall not be treated as filed until it is filed in processible form. A return is in a processible form if such return is filed on a permitted form,  and  such return  contains the taxpayer’s name, address and identifying number and the required signatures, and sufficient required information (whether on the return or  on  required  attachments)  to  permit  the  mathematical
verification of tax liability shown on the return.

(e)  The  provisions  of subdivisions (a), (b) and (c) of this section shall be applicable to applications for refund  or  credit  pursuant  to section  eleven  hundred  nineteen and subdivision (e) of section eleven hundred thirty-two, except that an application for credit may be made as provided in such section or subdivision  and  except  that  no  interest shall be allowed or paid upon any refund made or credit allowed pursuant to such section or such subdivision.

(f)  Where a consumer returns a motor vehicle to and receives a refund of the full purchase price, capitalized cost or a portion  thereof  from the  manufacturer  in  accordance  with  the  provisions  of section one hundred ninety-eight-a or subdivision  five  of  section  three  hundred ninety-six-p  of  the general business law, the commissioner of taxation and finance shall refund to such consumer any tax paid by  the  consumer on  the  amount  of  the  purchase price, capitalized costs and fees and charges refunded by the manufacturer which  is  not  in  excess  of  the receipts  and  proportionate  to  the  receipts  subject to tax. All the provisions of this section shall apply to the refund authorized by  this subdivision,  provided,  however, that a request for a refund under this subdivision shall be timely made if such request for a  refund  is  made within  three  years  of  the  date  the refund from the manufacturer is received by a consumer  pursuant  to  subdivision  (c)  of  section  one hundred  ninety-eight-a of the general business law and further provided that interest allowable under subdivision (d) of this section  shall  be payable  from  the  date  which  is  three  months  after  the  date the application for refund in processible form is received.

(g)  The  tax commission shall refund or credit any tax imposed, under subdivision (a) of section eleven hundred five or section eleven hundred
ten, and paid on or after July first, nineteen hundred eighty-seven with respect to:

(i) tractors, trailers or semi-trailers, as such terms are defined  in article  one  of  the vehicle and traffic law, and property installed on
such vehicles for their equipping, maintenance or repair  provided  such vehicle  is  used  in combination where the gross vehicle weight of such
combination exceeds twenty-six thousand pounds; and

(ii) services, if performed upon tractors, trailers  or  semi-trailers described  in paragraph (i) of this subdivision or on property installed on such vehicles for their equipping, maintenance or repair.

All of the provisions of  this  section  shall  apply  to  the  refund authorized   by  this  subdivision,  provided,  however,  that  interest allowable under subdivision (d) of this  section  shall  be  payable  in accordance with such subdivision but only from the date the tax, penalty or  interest  refunded  or credited was paid, or was deemed to have been paid, to March thirty-first, nineteen hundred eighty-eight and from  the date  which  is ninety days after the date the application for refund in processible form is received.

(h)(1) Notwithstanding any provision  of  the  law  to  the  contrary, pursuant  to  the provisions of this subdivision, the commissioner shall refund or credit to (i) a credit card issuer tax paid pursuant  to  this article  in  respect  to motor fuel and diesel motor fuel purchased by a government entity and paid for by such government entity with  a  credit card  issued  by  such credit card issuer or (ii) a fuel distributor tax paid pursuant to this article in respect to motor fuel and diesel  motor fuel  purchased  by  a government entity and paid for by such government entity with a credit card issued by a credit card  issuer.  Such  credit card  issuer or such fuel distributor, as designated by the parties in a written designation to  the  commissioner,  shall  be  the  only  person eligible to receive such refund or credit, provided that: (A) such taxes were actually paid to the commissioner; (B) the fuel so purchased by the government  entity  is  for  its  own  use  or consumption such that the purchase qualifies as an exempt purchase pursuant  to  an  exception  in paragraph  five  of subdivision (b) of section eleven hundred sixteen of this article; (C) the credit card issuer or fuel distributor  meets  the requirements   of  paragraph  two  of  this  subdivision;  and  (D)  the commissioner has not issued a notice pursuant to subdivision fourteen of section eleven hundred forty-two of this part indicating that the credit card issuer or fuel distributor is no longer allowed to claim  a  refund or  credit under this subdivision for the fuel purchased by a particular government entity. Such  application  for  credit  or  refund  shall  be submitted  after the end of the quarter in which the vendor of the motor fuel or diesel motor fuel was required to report the  tax  liability  it collected  from  the  credit card issuer or fuel distributor pursuant to section  eleven  hundred  thirty-six  of  this  part,  but  within  the applicable statute of limitations as required under this section.

(2)  In  order to be eligible to receive the refund or credit provided for in paragraph one of this subdivision, the credit card issuer or fuel distributor shall: (A) file  with  the  commissioner  a  certificate  of registration  and receive a certificate of authority pursuant to section eleven hundred thirty-four of this part, if not already  so  registered, provided,  however,  the  credit  card  issuer or fuel distributor shall provide such additional information as the commissioner may require; (B) establish it has (i) not charged or otherwise received any tax,  or  any amount  purportedly  as  tax,  from  the  government  entity  making the purchase; and (ii) filed a written consent signed by  the  chief  fiscal officer of the government entity stating that no tax was charged to such government  entity  by  the  credit card issuer or fuel distributor, and that therefore the government entity has no claim for a credit or refund relating to its purchases of motor fuel or diesel  motor  fuel  effected with  the credit card issuer’s credit card and that no such claim has or will be made by the government entity; (C) establish either that (i) the retail station or other vendor has been repaid  the  amount  of  tax  it charged  to the government entity on the government entity’s purchase of the motor fuel or diesel  motor  fuel,  or  (ii)  obtained  the  written consent  of  the  retail station or other vendor to the allowance of the
credit or refund to the credit card issuer or fuel distributor; and  (D) provide  such  detailed  transactional and jurisdictional information to the commissioner as the commissioner may require, in the form  requested by the commissioner.

(3)(A)  The  term  “government  entity”  means  an entity described in paragraph one, two or three of subdivision (a) of section eleven hundred sixteen  of  this  article  or  any  diplomatic  mission  or  diplomatic personnel  who  are  permitted by the United States to purchase fuel and diesel motor fuel exempt from the taxes imposed pursuant to this article and articles twelve-A and thirteen-A of this chapter.

(B) The term “credit card issuer” means a person  which  finances  the exempt  purchase  of  motor  fuel  or  diesel motor fuel by a government entity by means  of  a  credit  or  other  access  card  issued  to  the government entity by such person.

(C)  The  term “fuel distributor” means any person who is a registered distributor under article twelve-A of this chapter and who is registered as a person required to collect tax pursuant to this article.

(4) If any requirement of paragraph two of  this  subdivision  is  not met,  or  if  the  credit  card  issuer  and, where applicable, the fuel distributor, receive  a  notice  pursuant  to  subdivision  fourteen  of section  eleven  hundred forty-two of this article, then an amount equal to the  tax  imposed  by  this  article  shall  be  collected  from  the government entity, notwithstanding such entity’s exempt status, and such government  entity shall be responsible for seeking any credit or refund which it may be allowed under this article.

(5) The provisions of subdivisions (a), (b) and (c)  of  this  section shall also apply to an application for refund or credit pursuant to this subdivision,   except   to   the   extent  that  such  subdivisions  are inconsistent with this subdivision, and except that no interest shall be allowed or paid upon any refund made or credit allowed pursuant to  this subdivision. Any document required pursuant to this subdivision shall be in  such  form  and  contain  such information as the commissioner shall prescribe.

(6) A credit card issuer or fuel distributor  designated  pursuant  to this  subdivision  to  receive  the  refund  or credit and its officers, directors, employees, managers and members under a duty to act for  such credit card issuer or fuel distributor in complying with any requirement of  this  article and, where such credit card issuer or fuel distributor is a partnership or  limited  liability  company,  any  member  of  such partnership or company shall be deemed to be persons required to collect tax  and  shall  be  personally liable in accordance with section eleven hundred thirty-three of this article with  respect  to  the  liabilities described  in  subparagraph (E) of paragraph three of subdivision (a) of section eleven hundred  thirty-eight  of  this  part.  Nothing  in  this
subdivision shall be construed to require a credit card issuer to file a return pursuant to section eleven hundred thirty-six of this part unless otherwise  required  to  do  so  by another provision of this article or unless the commissioner, in his or  her  discretion,  determines  it  is necessary  for  the  proper  enforcement of this article for credit card issuers or distinct classes of such issuers to  file  such  returns  and gives notice of such determination to such issuers.

(7)  Nothing  in this subdivision shall be construed to exempt (A) the purchase of motor fuel or diesel motor fuel by a government entity where it is not the ultimate user or consumer of such fuel, or (B) any sale by a government entity of motor fuel or diesel motor fuel.