New York Laws
Article 18 - Taxes on Alcoholic Beverages
434 - Refunds.

(b) Any person holding a license issued by the state liquor authority,
who, pursuant to such license, shall sell any alcoholic beverages, upon
which taxes imposed by this article have been paid, under such
circumstances that the state would be without power to impose the tax
under this article, or for resale under like circumstances, may secure
reimbursement for the amount of the taxes so paid in the manner and
subject to the conditions specified in this subdivision, but in a case
specified in this paragraph no refund shall be made under paragraph (a)
of this subdivision.
(c) All claims for reimbursement under this subdivision must be filed
within two years from the time of the nontaxable sale or use. Claims
shall be made, in such form and containing such information as the tax
commission shall prescribe. Claims for reimbursement under this
subdivision, approved by the tax commission, shall be paid out of the
funds deposited to the credit of the comptroller on account of the taxes
imposed by this article.
3. If an agreement under the provisions of section four hundred thirty
(extending the period for determination of tax imposed by this article)
is made within the two-year period for the filing of a claim for
reimbursement or an application for refund provided for in this section,
the period for filing a claim for reimbursement or an application for
refund shall not expire prior to six months after the expiration of the

period within which a determination may be made pursuant to the
agreement or any extension thereof.