Section 405-G. Refunds

1.   The   provisions   of  section  four  hundred
  twenty-eight of this chapter shall not apply to refunds of fees paid  in
  accordance with the provisions of any agreement entered into pursuant to
  authority granted in section four hundred five of this article.
    2. Any fee paid directly to the commissioner for the registration of a
  vehicle  for  operation  within  this state under the provisions of this
  article which is to be paid into the general fund  pursuant  to  section
  four  hundred  five-f of this article shall be refunded, less the sum of
  five dollars, provided that  the  commissioner  is  satisfied  that  the
  registration  has  not  been  used and all number plates, cab cards, and
  other documents have been surrendered to  the  commissioner  within  two
  months  after  the  date  the  fee  was  paid  or  the  beginning of the
  registration period for which the  registration  was  issued,  whichever
  comes  later  and  application  therefor  is filed with the commissioner
  within the period of validity for which such registration was issued.
    3. Any fee paid to any other jurisdiction on behalf of this state  for
  operation of a vehicle within this state which has been forwarded to the
  commissioner by that jurisdiction shall be refunded less the sum of five
  dollars  provided  the jurisdiction which collected the fee has refunded
  to the applicant any fee collected by that jurisdiction  on  its  behalf
  and  any number plate, cab card or other document affecting operation in
  this  state  has  been  surrendered  to  such   jurisdiction   and   the
  commissioner  is  satisfied  that  any  such  plate,  cab  card or other
  document has not been used within this  state  and  an  application  for
  refund is made within the period of validity for which such registration
  was issued.
    4.  Where  a refund of any part of a registration fee is made pursuant
  to the foregoing provisions of  this  section,  the  registration  shall
  thereupon be automatically cancelled.
    5.  No fee paid for a trip permit for a cab card or for a number plate
  or plates shall be refunded.
    6. Money  paid  for  fees  in  conjunction  with  an  application  for
  registration under this article in excess of the amounts required by law
  may  be  refunded  subject  to  approval  of  the  commissioner provided
  application therefor is filed with  the  commissioner  within  one  year
  after  the  date  the fee was paid or on or before the expiration of the
  registration for which such fee  was  paid  or  within  one  year  after
  issuance  of  an  audit  report indicating such excess payment whichever
  occurs later.