101 A.D.2d 910 | N.Y. App. Div. | 1984
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner’s request for a refund of sales taxes. 11 During the period in question, March 1, 1976 through August 31, 1979, petitioner operated a retail drugstore in New York City. In June, 1980, petitioner filed an application for a refund of sales tax of $8,225.74, plus interest. This application was based upon a field audit conducted by the Audit Division of the State Department of Taxation and Finance which showed that petitioner’s reported taxable sales exceeded the taxable sales determined by the auditor. By letter dated November 10,1980, the Audit Division denied petitioner’s claim for a refund on the ground that the amount of sales tax reported by petitioner represented an overcollection of sales tax from his customers, which overcollection was correctly remitted to the Tax