20 CRR-NY IV A 534 Notes

Sec. 534.1. General

Sec. 534.2. Administrative procedures

Sec. 534.3. Refunds and credits based on certain uses

Sec. 534.4. Refunds and credits for omnibus carriers engaged in local transit service

Sec. 534.5. Refund or credit based on the use of tangible personal property in certain services or based on a retail sale by a contractor

Sec. 534.6. Refunds and credits by reason of cancelled sales and returned merchandise

Sec. 534.7. Refunds and credits attributable to bad debts

Sec. 534.8. Refunds or credits based on erroneous, illegal, or unconstitutional payment or collection of tax

Sec. 534.9. Refund of sales or compensating use tax to consumers who have recovered the purchase price or a portion of such price from the manufacturer of a motor vehicle pursuant to section 198-a or 396-p(5) of the General Business Law

Sec. 534.10. Refunds and credits for vessel operators engaged in local transit service