N.Y. Tax Law § 476: Refunds; sales of stamps

§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which

stamps have been placed or tobacco products upon which the tax has been

paid have been sold and shipped into another state for sale or use there

or have become unfit for use and consumption or unsalable, or have been

destroyed, or whenever the commissioner of taxation and finance shall

have determined that any tax imposed by this article shall have been

paid in error, the agent, dealer or tobacco products distributor, as the

case may be, shall be entitled to a refund of the actual amount of tax

so paid, provided application therefor is filed with the commissioner of

taxation and finance within two years after the stamps were affixed to

such cigarettes or the tax was paid upon such tobacco products, except

if an agreement under the provisions of section four hundred

seventy-eight (extending the period for determination of tax imposed by

this article) is made within the two-year period for the filing of an

application for refund provided for in this section, the period for

filing 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. If the

commissioner of taxation and finance is satisfied that any dealer is

entitled to a refund he shall issue to such dealer stamps of sufficient

value to cover the refund of the tax on cigarettes or may, subject to

audit by the comptroller, make a refund of the tax on cigarettes or on

tobacco products. No person shall sell or offer for sale any stamp or

stamps issued under this article except by written permission of the

commissioner of taxation and finance. The commissioner of taxation and

finance may redeem unused stamps lawfully in possession of any person.

The commissioner of taxation and finance may prescribe necessary rules

and regulations concerning refunds, sales of stamps, and redemptions

under the provisions of this article.