NY Tax L § 1121 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 3 - Exemptions 1121 - Refunds and Credits With Respect to Cigarettes.

§  1121.  Refunds  and  credits with respect to cigarettes. (a) Retail vendor. (1) A vendor of cigarettes who or which is required  to  collect the  taxes  imposed by subdivision (a) of section eleven hundred five of this article and any like tax  imposed  pursuant  to  the  authority  of article  twenty-nine of this chapter shall be allowed a refund or credit against the amount of tax collected and required to be remitted  to  the commissioner  pursuant  to  the  provisions  of  section  eleven hundred thirty-seven of this article upon the retail sale of cigarettes  in  the amount of the tax on such cigarettes prepaid by or passed through to and included  in the price paid by such vendor pursuant to the provisions of section eleven hundred three of this article.  (2) A refund or credit shall also be allowed such vendor for  the  tax prepaid  by  or passed through to and included in the price paid by such vendor upon any cigarettes pursuant to the provisions of section  eleven hundred  three  of this article if such cigarettes are sold at retail by such vendor under circumstances  where  the  taxes  imposed  by  section eleven  hundred  five  of  this article and pursuant to the authority of article twenty-nine of this chapter are not required by  the  provisions of this article to be collected and remitted upon receipts from a retail sale thereof.  (b)  Retail  user.  A  person  who or which is required to pay the tax imposed by section eleven hundred ten of this article and any  like  tax imposed pursuant to the authority of article twenty-nine of this chapter with  respect to the purchase or use of such cigarettes shall be allowed a credit against such tax  required  to  be  paid  to  the  commissioner pursuant to such section and article in the amount of the tax prepaid by or passed through to and included in the price paid by such purchaser or user  pursuant to the provisions of section eleven hundred three of this article.  (c) Self-use of cigarettes purchased at wholesale. A refund or  credit equal  to the amount of tax prepaid by or passed through to and included in the price paid by a purchaser or user pursuant to the  provisions  of section  eleven hundred three of this article with respect to a purchase of cigarettes other than at retail shall be allowed  such  purchaser  or user upon the use of such cigarettes at retail if the purchase or use of such  cigarettes  by the purchaser or user is exempt pursuant to section eleven hundred  fifteen  or  section  eleven  hundred  sixteen  of  this article.  (d)  Export,  destruction,  tax paid in error. Whenever any cigarettes upon which the prepaid tax imposed by section eleven  hundred  three  of this  article  has been paid have been sold and shipped to another state for sale or use there or have become unfit for use or unsalable, or have been destroyed, or whenever the commissioner shall have determined  that any  tax  required  to  be  prepaid by such section eleven hundred three shall have been paid in error, the agent or dealer, as the case may  be, shall  be entitled to a refund or credit of the actual amount of prepaid tax so paid with respect to cigarettes which will not be  possessed  for sale or use in this state.  (e)  Refunds  of  the  tax  required  to  be  prepaid  pursuant to the provisions of section eleven hundred three  of  this  article  shall  be allowed  only  to  the  extent such tax paid by or passed through to the retail vendor, or the purchaser or  user,  exceeds  the  amount  of  tax required  to be collected from such person or required to be remitted by the provisions of this article and pursuant to the authority of  article twenty-nine of this chapter.  (f) A refund or credit shall be allowed under this section only to the extent  that  the  tax required to be prepaid pursuant to section eleven hundred three of this article has been prepaid by or passed  through  to  such  vendor,  purchaser  or  user,  but only to the extent that the tax imposed by section eleven hundred five of this article and any like  tax imposed pursuant to the authority of article twenty-nine of this chapter together  with  the  tax  imposed  by section eleven hundred ten of this article and any like tax imposed pursuant to the  authority  of  article twenty-nine  of this chapter required to be paid, collected and remitted has been paid, collected and remitted.  (g) Such refunds and credits shall be subject  to  the  provisions  of sections  eleven hundred nineteen and eleven hundred thirty-nine of this article as if such sections were incorporated in full into this  section and had expressly referred to the refunds and credits authorized by this section   including   the   periods   of  limitations  on  payments  and applications to the commissioner; provided, however, that,  as  provided in  subdivision  (e)  of  section  eleven  hundred  thirty-nine  of this article, no interest shall be allowed or paid upon any  refund  made  or credit  allowed  pursuant  to  subdivisions  (a),  (b)  and  (d) of this section.   The commissioner shall process  applications  for  refund  as expeditiously as possible.