Section 11-2208. Refunds

a.  In  the  manner provided in this section the
  commissioner of motor vehicles shall refund or credit, without interest,
  any   tax,   penalty   or    interest    erroneously,    illegally    or
  unconstitutionally  collected  or  paid  if  application for such refund
  shall  be  made  within  one  year  from  the  payment  thereof  to  the
  commissioner  of  motor  vehicles  or  to the commissioner of finance if
  designated as his or her agent. Whenever a refund is made or denied, the
  reasons therefor shall be stated in writing by the commissioner of motor
  vehicles or by the commissioner of finance, as the case may be,  who  in
  lieu  of  any refund, may allow credit therefor on payments due from the
  applicant.
    b. (1) If the commissioner of motor vehicles has  not  designated  the
  commissioner  of  finance  as  his or her agent, losan application for a
  refund or credit made as herein provided shall be deemed an  application
  for  a  revision  of  any tax, penalty or interest complained of and the
  commissioner of motor vehicles shall hold a hearing and receive evidence
  with respect thereto. After such  hearing,  the  commissioner  of  motor
  vehicles  shall  give notice of the determination of such application to
  the applicant who shall be entitled to review such  determination  by  a
  proceeding  pursuant  to article seventy-eight of the civil practice law
  and rules, provided such proceeding is  instituted  within  four  months
  after  the  giving  of notice of such determination, and provided that a
  final  determination  of  tax  due  was  not  previously  made.  Such  a
  proceeding  shall  not be instituted unless an undertaking is filed with
  the commissioner of motor vehicles in such amount and with such sureties
  as a justice of the supreme court shall approve, to the effect  that  if
  such  proceeding  be dismissed or the tax confirmed, the petitioner will
  pay all costs and charges which may accrue in the  prosecution  of  such
  proceeding.
    (2)   If  the  commissioner  of  motor  vehicles  has  designated  the
  commissioner of finance as his or her  agent,  a  determination  of  the
  commissioner   of  finance  denying  a  refund  or  credit  pursuant  to
  subdivision a of this section shall be final and irrevocable unless  the
  applicant for such refund or credit, within ninety days from the mailing
  of  notice of such determination, or, if the commissioner of finance has
  established a conciliation procedure pursuant to section 11-124  of  the
  administrative  code  and  the  applicant  has  requested a conciliation
  conference in accordance therewith, within ninety days from the  mailing
  of   a   conciliation   decision  or  the  date  of  the  commissioner's
  confirmation of the discontinuance of the conciliation proceeding,  both
  (1)  serves  a petition upon the commissioner of finance and (2) files a
  petition with the tax appeals tribunal for a hearing. Such petition  for
  a  refund  or  credit,  made  as  herein  provided,  shall  be deemed an
  application for a revision of any tax, penalty  or  interest  complained
  of.  Such  hearing and any appeal to the tax appeals tribunal sitting en
  banc from the decision rendered in such hearing shall  be  conducted  in
  the manner and subject to the requirements prescribed by the tax appeals
  tribunal  pursuant  to  sections  one  hundred  sixty-eight  through one
  hundred seventy-two of the charter. After such hearing, the tax  appeals
  tribunal  shall  give notice of its decision to the applicant and to the
  commissioner of finance. The applicant shall be entitled to institute  a
  proceeding  pursuant  to article seventy-eight of the civil practice law
  and rules to review a decision of the tax appeals  tribunal  sitting  en
  banc  if  application  to the supreme court be made therefor within four
  months after the giving of notice of such decision, and provided, in the
  case of an application by a taxpayer, that a final determination of  tax
  due  was  not previously made. Such a proceeding shall not be instituted
  by a taxpayer unless an  undertaking  shall  first  be  filed  with  the

  commissioner of motor vehicles, in such amount and with such sureties as
  a justice of the supreme court shall approve, to the effect that if such
  proceeding  be dismissed or the tax confirmed, the taxpayer will pay all
  costs   and  charges  which  may  accrue  in  the  prosecution  of  such
  proceeding.
    c. A person shall not be entitled to  a  revision,  refund  or  credit
  under  this  section  of  a  tax,  interest  or  penalty  which has been
  determined to be due pursuant to the provisions of  section  11-2206  of
  this  chapter  where he or she has had a hearing or an opportunity for a
  hearing, as provided in said section, or has failed to avail himself  or
  herself  of  the remedies therein provided. No refund or credit shall be
  made of a tax, interest or  penalty  paid  after  a  determination  made
  pursuant  to  section  11-2206  of this chapter, unless it be found that
  such  determination  was  erroneous,  illegal  or  unconstitutional   or
  otherwise  improper after a hearing, or on his or her own motion, by the
  commissioner of motor vehicles or after a hearing  by  the  tax  appeals
  tribunal, or on his or her own motion by the commissioner of finance, as
  the  case  may be, or in a proceeding under article seventy-eight of the
  civil practice law  and  rules,  pursuant  to  the  provisions  of  said
  section,  in which event refund or credit without interest shall be made
  of the tax, interest or penalty found to have been overpaid.