NY Tax L § 434 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 434 - Refunds.

§  434. Refunds.  1. Whenever the commissioner of taxation and finance shall determine that any moneys received under the  provisions  of  this article  were  paid in error, he may cause the same to be refunded, with interest, in accordance with  such  rules  and  regulations  as  he  may prescribe,  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 pursuant to subdivision twenty-sixth of section one hundred seventy-one of this chapter,  or  if no rate is set, at the rate of six percent per annum, from the date when the tax, penalty or interest to be refunded 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. Such moneys received under the provisions of this article which the commissioner shall determine were paid in  error,  may be refunded out of funds in the custody of the comptroller to the credit of  such  taxes  provided  an  application  therefor  is  filed with the commissioner within two years from the time the  erroneous  payment  was made.   2.  (a)  Whenever (A) any person, other than a distributor hereinafter in this paragraph referred to, shall use for non-beverage  purposes  any alcoholic  beverages on which taxes are imposed by this article or (B) a regularly organized church, synagogue or  religious  organization  shall use  for  sacramental purposes wine purchased by it in sealed containers at retail, and such alcoholic beverages referred to  in  clause  (A)  or wine referred to in clause (B) were not sold to such person or religious organization  pursuant  to  a  retailer's  license and have been, to the satisfaction of the tax commission, included as taxable in a return made by a  distributor,  such  person  or  religious  organization  shall  be reimbursed  the amount of the taxes thereon in the manner and subject to the conditions hereinafter specified. Whenever any distributor shall use for non-beverage  purposes  any  alcoholic  beverages  on  which  he  is required  to  pay  the taxes imposed by this article, the tax commission may permit such  distributor  to  report  such  alcoholic  beverages  as nontaxable.  (b) Any person holding a license issued by the state liquor authority, who,  pursuant to such license, shall sell any alcoholic beverages, upon which  taxes  imposed  by  this  article  have  been  paid,  under  such circumstances  that  the  state would be without power to impose the tax under this article, or for resale under like circumstances,  may  secure reimbursement  for  the  amount  of  the taxes so paid in the manner and subject to the conditions specified in this subdivision, but in  a  case specified  in this paragraph no refund shall be made under paragraph (a) of this subdivision.  (c) All claims for reimbursement under this subdivision must be  filed within  two  years  from the time of the nontaxable sale or use.  Claims shall be made, in such form and containing such information as  the  tax commission   shall   prescribe.  Claims  for  reimbursement  under  this subdivision, approved by the tax commission, shall be paid  out  of  the funds deposited to the credit of the comptroller on account of the taxes imposed by this article.   3. If an agreement under the provisions of section four hundred thirty (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 reimbursement or an application for refund provided for in this section, the  period  for  filing a claim for reimbursement or an application 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.