From: Richard Josli
Sent: Thursday, October 1,2015 4:49 PM
To: Jeffrey E.
Subject: another angle
Query if this section can be invoked for use tax =ii; 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/22/6/697#sthash.dpWaPBnf.dp=f
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