Sec. 654.2. Information and documentation required

Tax Law, §§ 257-a, 263

(a) In addition to the application for refund, the following information and documentation must be submitted when claiming a refund:

(1) a complete copy of the recorded mortgage which is subject of the refund claim; and

(2) such other information or documentation necessary to adequately support the grounds upon which the refund claim is based.

(b) Where the basis for a refund claim is the mortgagor's exercise of the statutory right of rescission, in addition to the information and documentation described in paragraphs(a)(1) and (2) of this section, there must be submitted:

(1) a copy of the recorded satisfaction or discharge of the mortgage; and

(2) an executed copy of the “Notice of Right to Cancel.”

(c) If the refund is to be paid to the mortgagor or mortgagee's legal representative, a notarized consent or assignment is required from the mortgagor and/or mortgagee consenting to the payment of the refund to the named recipient. Such notarized consent or assignment must be attached to the application for refund.