Sec. 8-3.4. Credit, refund or abatement after review

Latest version.

Tax Law, § 1090(d)
If the amount of a deficiency determined by the Tax Commission is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer. It is not necessary for the taxpayer to make a claim for the credit or refund. If the taxpayer has not made payment, it shall be abated.

                    
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