§ 1139. Refunds. (a) In the manner provided in this section the tax\ncommission shall refund or credit any tax, penalty or interest\nerroneously, illegally or unconstitutionally collected or paid if\napplication therefor shall be filed with the tax commission (i) in the\ncase of tax paid by the applicant to a person required to collect tax,\nwithin three years after the date when the tax was payable by such\nperson to the tax commission as provided in section eleven hundred\nthirty-seven, or (ii) in the case of a tax, penalty or interest paid by\nthe applicant to the tax commission, within three years after the date\nwhen such amount was payable under this article, or (iii) in the case of\na tax due from the seller, transferor or assignor and paid by the\napplicant to the tax commission where the applicant is a purchaser,\ntransferee or assignee liable for such tax pursuant to the provisions of\nsubdivision (c) of section eleven hundred forty-one of this chapter,\nwithin two years after the giving of notice by the tax commission to\nsuch purchaser, transferee or assignee of the total amount of any tax or\ntaxes which the state claims to be due from the seller, transferor or\nassignor. Such application shall be in such form as the tax commission\nshall prescribe. No refund or credit shall be made to any person of tax\nwhich he collected from a customer until he shall first establish to the\nsatisfaction of the tax commission, under such regulations as it may\nprescribe, that he has repaid such tax to the customer. Notwithstanding\nany other provision of this article, if the time to file an application\nfor refund or credit of any tax, penalty or interest would otherwise\nhave expired on or before December nineteenth, nineteen hundred\nsixty-nine, the time for filing such application is hereby extended to\nand including December twentieth, nineteen hundred sixty-nine, except\nthat it shall be further extended, as provided in subdivision (c) of\nsection eleven hundred forty-seven, where a taxpayer has consented in\nwriting to the extension of the period for assessment of additional tax.\n (b) If an application for refund or credit is filed with the\ncommissioner of taxation and finance as provided in subdivision (a) of\nthis section, the commissioner of taxation and finance shall grant or\ndeny such application in whole or in part within six months of receipt\nof the application in a form which is able to be processed and shall\nnotify such applicant by mail accordingly. Such determination shall be\nfinal and irrevocable unless such applicant shall, within ninety days\nafter the mailing of notice of such determination, petition the division\nof tax appeals for a hearing. After such hearing, the division of tax\nappeals shall mail notice of the determination of the administrative law\njudge to such applicant and to the commissioner of taxation and finance.\nSuch determination may be reviewed by the tax appeals tribunal as\nprovided in article forty of this chapter. The decision of the tax\nappeals tribunal may be reviewed as provided in section two thousand\nsixteen of this chapter.\n (c) Claim for credit or refund of an overpayment of sales tax shall be\nfiled by the taxpayer within three years from the time the return was\nfiled or two years from the time the tax was paid, whichever of such\nperiods expires the later, or if no return was filed, within two years\nfrom the time the tax was paid. If the claim is filed within the three\nyear period, the amount of the credit or refund shall not exceed the\nportion of the tax paid within the three years immediately preceding the\nfiling of the claim plus the period of any extension of time for filing\nthe return. If the claim is not filed within the three year period, but\nis filed within the two year period, the amount of the credit or refund\nshall not exceed the portion of the tax paid during the two years\nimmediately preceding the filing of the claim. Except as otherwise\nprovi
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