Refunds and Credits | Midpage

Collections
New York Codes, Rules and Regulations

Subchapter A. Sales and Use Taxes

Part 534

Refunds and Credits

Department of Taxation and Finance

534.1General.534.2Administrative procedures.534.3Refunds and credits based on certain uses.534.4Refunds and credits for omnibus carriers engaged in local transit service.534.5Refund or credit based on the use of tangible personal property in certain services or based on a retail sale by a contractor.534.6Refunds and credits by reason of cancelled sales and returned merchandise.534.7Refunds and credits attributable to bad debts.534.8Refunds or credits based on erroneous, illegal, or unconstitutional payment or collection of tax.534.9Refund of sales or compensating use tax to consumers who have recovered the purchase price or a portion of such price from the manufacturer of a motor vehicle pursuant to section 198-a or 396-p(5) of the General Business Law.534.10Refunds and credits for vessel operators engaged in local transit service.