EFTA02486409.pdf

From: Richard Joslin <[email protected]> Sent: Thursday, October 1, 2015 6:25 PM To: jeffrey E. Subject: RE: another angle This section is under =rticle 22 (personal income tax). Not sure if it can apply for use tax (eve= though tax paid with income tax return) From: Richard Joslin Sent: Thursday, October 01, 2015 12:49 PM To: 'jeffrey E.' <[email protected]> Subject: another angle Query if this section can be invoked for use tax r.'F11; I knowit can be used for income tax NYS section 697(d) http://codes.lp.findlaw.com/nycode/TAX/22/6/697 <http://codes.lp.findlaw.com/nycode/TAX/22=6/697> (d) Special refund authority.-- Where no questions o= fact or law are involved and it appears from the records of the tax commi=sion that any moneys have been erroneously or illegally collected from any=taxpayer or other person, or paid by such taxpayer or other person under a mistake of facts, pursuant to the=provisions of this article, the tax commission at any time, without regard=to any period of limitations, shall have the power, upon making a record o= its reasons therefor in writing, to cause such moneys so paid and being erroneously and illegally held to b= refunded and to issue therefor its certificate to the comptroller. - See =ore at: http://codes.lp.findlaw.com/nycode/TAX/22/6/697Usthash.dpWaPBnf.dpuf<=a> chttp://codes.lp.findlaw.com/nycode/TAX/22/6/697#sthash.dpWannf..puf> EFTA_R1_01605395 EFTA02486409