NYC-8B Claim for Credit or Refund
 2008 Forms & Publications
 Forms & Publications Archive

NYC-3360B Report of Federal or State Change in Tax Base
 2008 Forms & Publications
 Forms & Publications Archive

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Commercial Motor Vehicle Tax Refunds

Filing Deadline
A claim for a refund or credit must be filed within one year from the date of payment.

Requirements
Requests for a refund or credit must be made by the owner of the vehicle by filing a written letter. There is no application. Attach a copy of the cancelled check (front and back), showing payment and any other important information.  Attach evidence of payment if tax was paid by money order. For further information Call 212-361-1210.

Mail Requests to:
New York City Dept. of Finance
Commercial Motor Vehicle Tax Section
66 John Street, 2nd floor
New York, NY 10038

No interest is paid by Finance on Commercial Motor Vehicle Tax refunds or credits.

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Commercial Rent Tax Refunds (CRT)

Filing Deadline
A claim for a refund must be filed within:

• 18 months from the date of filing the return on which the refund claim is based, or
• 6 months from the date of payment of the tax, whichever is later.

Requirements
There is no specific form to ask for a Commercial Rent Tax refund.  You must file an amended CRT return.  Mail to address on the amended return.

http://www.nyc.gov/html/dof/html/pdf/09pdf/cr_a_2008_09.pdf

No interest is paid by Finance on Commercial Rent Tax refunds.

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General Corporation Tax (GCT) Refunds

Filing Deadline

• Within three years from the time the return was filed; or
• Two years from the time the tax was paid, whichever expires later, or
• If no return was filed, within two years from the time the tax was paid.

The refund period for a valid 3 year claim cannot be longer or  exceed the portion of the tax paid within the three years immediately before the filing of the claim. If you received and allowable extension of time to file you can use this later date.

The refund period for a valid 2 year claim cannot be longer than the two years immediately before the filing of the claim, or the tax was paid.

Requirements
A claim for a refund based on a previously filed return must be filed on Form NYC-8.

Extension of Time By Agreement
The period for reviewing the tax may be extended by agreement between the taxpayer and Finance.  A claim for refund must be made within six months after the expiration of this period.

Notice of Change or Correction of Federal or New York State Taxable Income
Use form NYC-3360 to claim a refund when the IRS or New York State make a change which results in a refund.  A complete copy of the Federal and/or State Audit Report or Statement of Adjustment must be included.

• A refund claim based on a change or correction of Federal or New York State taxable income or other tax base must be filed within two years from the time the report (NYC-3360) was required to be filed with Finance.
• If the NYC-3360 is not filed within 90 days (120 days for taxpayers filing a combined report) after the Notice of Final Federal or New York State Determination, no interest on the resulting refund will be paid.

Refund Attributable to Net Operating Loss/Net Capital Loss Carryback
A claim for a refund request of $5,000 or more due to a Net Operating or Capital Loss Carryback should be filed on Form  NYC-8.  If the total amount of refund claimed is less than $5,000, form NYC-8CB may be used.

The claim for credit or refund should be filed:

1. Three years from the filing deadline for the taxable year of the loss;
2. Six months after an assessment has been made under an agreement or extension; or
3. For the time period shown in the Notice of Change or Correction of Federal or New York State.

NYC-8 Claim for Credit or Refund
 2008 Forms & Publications
 Forms & Publications Archive

NYC-3360 Report of Federal or State Change in Tax Base
 2008 Forms & Publications
 Forms & Publications Archive

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Real Property Transfer Tax (RPTT) Refunds

Filing Deadline
Request for a Refund must be made within one year of the date of payment.

Requirements
Complete both pages of Form CR-100 to claim a refund.  Attach copies of cancelled checks (front and back), or the receipts from the Bureau of Land Records (formerly City Register) showing payment, and a copy of the cover pages for the original real property transfer tax return filing.  Please follow all instructions on the form.

Mail request to:
New York City Department of Finance
Real Property Transfer Tax Unit
345 Adams Street, 7th Floor
Brooklyn, New York, NY 11201

No interest is paid on Real Property Transfer Tax refunds.

CR-100 City Register Application to Claim a Refund
 Property Forms & Publications

Unincorporated Business Tax (UBT) Refunds

The same rules apply for the Unincorporated Business Tax as stated for refunds of the General Corporation Tax except for the following:

• Refunds should be requested on Form NYC-113 or by filing an amended return.
• Refunds based on Federal or New York State changes are to be reported on Form NYC-115.
• A copy of the UBT return for the year for which the refund is claimed must accompany Form NYC-113.

NYC-113 Claim for Credit or Refund
 2008 Forms & Publications
 Forms & Publications Archive

NYC-115 Report of Federal or State Change in Taxable Income
 2008 Forms & Publications
 Forms & Publications Archive

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Utility Tax Refunds

Filing Deadline
Administrative Code Section 11-1108(a) requires a claim for a Utility Tax refund must be submitted within one year from the date of the payment.

Requirements
Requests for refunds must be submitted on an amended tax return or appropriate form in the NYC-UTX series.

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