NY Tax L § 280 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 280 - Refund of Tax Erroneously Paid.

§ 280.  Refund  of  tax erroneously paid. If any stamp or stamps shall   have been erroneously affixed to  any  book,  certificate,  or  bill  or   memorandum  of  sale,  or  if  any tax provided by this article shall be   erroneously paid otherwise than by the use of a stamp or stamps, the tax   commission may, upon presentation of a claim  for  the  amount  of  such   stamp   or   stamps,  or  tax,  and  upon  the  production  of  evidence   satisfactory to it that such stamp or stamps was or were so  erroneously   affixed, or such tax was so erroneously paid, so as to cause loss to the   person  or  persons  making  such  claim,  pay  such amount or such part   thereof as it may allow, to such claimant out of  any  moneys  collected   under this article. Provided, however, that where such erroneous payment   was  made otherwise than by the use of stamps pursuant to the provisions   of section two hundred eighty-one-a hereof, and resulted from payment of   tax in excess of the amount due under subdivision  two  of  section  two   hundred seventy-a of this chapter in lieu of the presentation of a claim   for  refund  an adjustment for such erroneous payment may be made on the   written report required to be made to the exchange, affiliated  clearing   corporation  or  authorized  agency if such adjustment is made on such a   written  report  filed  within  thirty  business  days  following   such   erroneous payment, in such form and with such substantiating evidence as   the  tax  commission may prescribe and provided further that at the time   of  the  making  of  such  adjustment  the  person,  firm,  company   or   association  making such report has either paid to the person or persons   erroneously charged with such tax the amount of such overpayment or  has   applied  such  amount  in  reduction  of any amount owing to it from the   person or persons so charged. Any claim for refund shall be presented to   the tax commission in writing, duly verified, and shall state  the  full   name  and  address of the claimant, the date of such erroneous affixing,   or other payment of the tax, the face value of such stamp or stamps,  or   the amount of such tax, as the case may be, and contain such evidence as   may  be available upon which the demand for such refund is based. If the   claim is based on the erroneous affixing of a stamp or stamps the  claim   shall describe the instrument to which the stamp or stamps were affixed.   Such  claims  shall  be  presented within two years after such erroneous   affixing or payment, as the case may be, except if  an  agreement  under   the  provisions  of  section  two  hundred seventy-nine-a (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 refund provided for in   this  section, the period for filing a claim 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. The tax commission shall grant or deny such claim in  whole  or   in part and shall notify the claimant by mail of its determination. Such   determination  shall  be final and irrevocable unless the claimant shall   within thirty days after the mailing of  notice  of  such  determination   apply  to  the  tax commission for a hearing. After such hearing the tax   commission shall mail notice  of  its  decision  to  the  claimant.  The   decision   of   the   tax  commission  may  be  reviewed  under  article   seventy-eight of the civil practice law and rules if a proceeding  under   that  article  is  commenced within ninety days after the mailing of the   notice of such decision. However, such a proceeding may not be commenced   unless an undertaking is filed with the tax commission  in  such  amount   and  with  such sureties as a justice of the supreme court shall approve   to the effect that if  the  proceeding  be  dismissed  or  the  decision   confirmed the petitioner will pay all costs and charges which may accrue   against him in the prosecution of the proceeding. The remedy provided by   this  section  for review of the decision of the tax commission shall be    the exclusive remedy available to judicially determine the liability for   taxes under this article.