N.Y. Comp. Codes R. & Regs. tit. 15 § 15.9
Current through Register Vol. 46, No. 36, September 4, 2024
Whenver it is determined that a person is entitled to a refund of a use tax which has been collected by DMV, it shall be the responsibility of DMV to make such refund. A tax refund shall only be issued by DMV when a registration refund is authorized by section 428 of the Vehicle and Traffic Law.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 15.9