§ 1119. (a) Subject to the conditions and limitations provided for\nherein, a refund or credit shall be allowed for a tax paid pursuant to\nsubdivision (a) of section eleven hundred five or section eleven hundred\nten (1) on the sale or use of tangible personal property if the\npurchaser or user, in the performance of a contract, later incorporates\nthat tangible personal property into real property located outside this\nstate, (2) on the sale or use of tangible personal property purchased in\nbulk, or any portion thereof, which is stored and not used by the\npurchaser or user within this state if that property is subsequently\nreshipped by such purchaser or user to a point outside this state for\nuse outside this state, (3) on the sale to or use by a contractor or\nsubcontractor of tangible personal property if that property is used by\nhim solely in the performance of a pre-existing lump sum or unit price\nconstruction contract, (4) on the sale or use within this state of\ntangible personal property, not purchased for resale, if the use of such\nproperty in this state is restricted to fabricating such property\n(including incorporating it into or assembling it with other tangible\npersonal property), processing, printing or imprinting such property and\nsuch property is then shipped to a point outside this state for use\noutside this state, or (6) on the sale of tangible personal property\npurchased for use in constructing, expanding or rehabilitating\nindustrial or commercial real property (other than property used or to\nbe used exclusively by one or more registered vendors primarily engaged\nin the retail sale of tangible personal property) located in an area\ndesignated as an empire zone pursuant to article eighteen-B of the\ngeneral municipal law, but only to the extent that such property becomes\nan integral component part of the real property. (For the purpose of\nclause (3) of the preceding sentence, the term "pre-existing lump sum or\nunit price construction contract" shall mean a contract for the\nconstruction of improvements to real property under which the amount\npayable to the contractor or subcontractor is fixed without regard to\nthe costs incurred by him in the performance thereof, and which (i) was\nirrevocably entered into prior to the date of the enactment of this\narticle or the enactment of a law increasing the rate of tax imposed\nunder this article, or (ii) resulted from the acceptance by a\ngovernmental agency of a bid accompanied by a bond or other performance\nguaranty which was irrevocably submitted prior to such date.) Where the\ntax on the sale or use of such tangible personal property has been paid\nto the vendor, to qualify for such refund or credit, such tangible\npersonal property must be incorporated into real property as required in\nclause (1) above, reshipped as required in clause (2) above, used in the\nmanner described in clauses (3), (4) and (6) above within three years\nafter the date such tax was payable to the tax commission by the vendor\npursuant to section eleven hundred thirty-seven. Where the tax on the\nsale or use of such tangible personal property was paid by the applicant\nfor the credit or refund directly to the tax commission, to qualify for\nsuch refund or credit, such tangible personal property must be\nincorporated into real property as required in clause (1) above,\nreshipped as required in clause (2) above, used in the manner described\nin clauses (3), (4) and (6) above within three years after the date such\ntax was payable to the tax commission by such applicant pursuant to this\narticle. An application for a refund or credit pursuant to this section\nmust be filed with such commission within the time provided by\nsubdivision (a) of section eleven hundred thirty-nine. Such application\nshall be in such form as the tax commission may prescribe. Where an\napplication for credit has been filed, the applicant may immediately\ntake such credit on the return which is du
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