Section 11-2507. Refunds

a.  In  the  manner provided in this section the
  commissioner of finance shall refund or credit,  without  interest,  any
  tax,  penalty  or  interest erroneously, illegally or unconstitutionally
  collected or paid if written application to the commissioner of  finance
  for  such refund shall be made within one year from the payment thereof.
  Whenever a refund or credit is made or denied  by  the  commissioner  of
  finance,  he  or  she  shall  state his or her reasons therefor and give
  notice thereof to the taxpayer in writing. Such application may be  made
  by  the  occupant,  operator,  room  remarketer  or other person who has
  actually paid the tax or portion of  the  tax  to  the  commissioner  of
  finance.  Such  application  may  also  be  made  by an operator or room
  remarketer who has collected and paid over such tax or portion  of  such
  tax to the commissioner of finance provided that the application is made
  within  one  year of the payment by the occupant to the operator or room
  remarketer, but no actual  refund  of  moneys  shall  be  made  to  such
  operator or room remarketer until he or she shall first establish to the
  satisfaction  of  the commissioner of finance, under such regulations as
  the commissioner of finance may prescribe, that he or she has repaid  to
  the  occupant  the  amount for which the application for refund is made.
  The commissioner of finance may, in lieu of any refund  required  to  be
  made, allow credit therefor on payments due from the applicant.
    b.  Any  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  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 review  such
  decision  of  the  tax  appeals tribunal sitting en banc 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 the notice of such decision, and provided, in the case  of  an
  application  by  a person liable for the tax, that a final determination
  of tax  was  not  previously  made.  Such  a  proceeding  shall  not  be
  instituted by a person liable for the tax unless an undertaking is filed
  with  the  commissioner of finance 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, such person 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  had  been
  determined  to  be  due pursuant to the provisions of section 11-2506 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 by the
  commissioner of finance made pursuant to section 11-2506 of this chapter
  unless  it  be  found  that such determination was erroneous, illegal or
  unconstitutional or otherwise improper,  by  the  tax  appeals  tribunal
  after  a  hearing or of the commissioner of finance's own motion, or, if
  such tax appeals tribunal affirms in whole or in part the  determination
  of   the   commissioner  of  finance,  in  a  proceeding  under  article
  seventy-eight of the civil practice  law  and  rules,  pursuant  to  the
  provision  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.