N.Y. TAX Law § 476

§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which\nstamps have been placed or tobacco products upon which the tax has been\npaid have been sold and shipped into another state for sale or use there\nor have become unfit for use and consumption or unsalable, or have been\ndestroyed, or whenever the commissioner of taxation and finance shall\nhave determined that any tax imposed by this article shall have been\npaid in error, the agent, dealer or tobacco products distributor, as the\ncase may be, shall be entitled to a refund of the actual amount of tax\nso paid, provided application therefor is filed with the commissioner of\ntaxation and finance within two years after the stamps were affixed to\nsuch cigarettes or the tax was paid upon such tobacco products, except\nif an agreement under the provisions of section four hundred\nseventy-eight (extending the period for determination of tax imposed by\nthis article) is made within the two-year period for the filing of an\napplication for refund provided for in this section, the period for\nfiling an application for refund shall not expire prior to six months\nafter the expiration of the period within which a determination may be\nmade pursuant to the agreement or any extension thereof. If the\ncommissioner of taxation and finance is satisfied that any dealer is\nentitled to a refund he shall issue to such dealer stamps of sufficient\nvalue to cover the refund of the tax on cigarettes or may, subject to\naudit by the comptroller, make a refund of the tax on cigarettes or on\ntobacco products. No person shall sell or offer for sale any stamp or\nstamps issued under this article except by written permission of the\ncommissioner of taxation and finance. The commissioner of taxation and\nfinance may redeem unused stamps lawfully in possession of any person.\nThe commissioner of taxation and finance may prescribe necessary rules\nand regulations concerning refunds, sales of stamps, and redemptions\nunder the provisions of this article.\n