Assessments are scheduled to be sent to FMS for offset in January 2001. There has been an increase in the number of Form IT-214 s, Claim for Real Property Tax Credit for Homeowners and Renters , that appear to have been prepared incorrectly, resulting in the denial of the requested refunds. Failure to attach the explanation automatically results in a denial of the refund. A form letter is sent to the taxpayer informing them of the denial and instructs them to contact the Audit Division if they disagree. Whether or not they actually receive the letter or if they just do not understand its significance, taxpayers are corresponding to state that they haven't received their refunds.
Many taxpayers mistakenly believe that the notice is a bill.
This is not a bill. The Department notifies taxpayers who have failed to claim their Vendor Collection Credit and explains how to claim it on a current or future return. Civil penalties may be imposed for making retail sales without the required registrations. The product should then remain in the container in which it was received until it is inspected by the retailer. Within 24 hours of receipt of any cigarettes, and before offering the cigarettes for sale at retail, the retailer is required to open each box, carton, or container to determine whether or not the proper cigarette tax stamps have been affixed.