From: Richard Josli Sent: Thursday, October 1,2015 4:49 PM To: Jeffrey E. Subject: another angle Query if this section can be invoked for use tax =ii; I knowit can be used for income tax NYS section 697(d) http://codes.lp.findlaw.com/nycode/TAX/22/6/697 <http://codes.lp.findlaw.com/nycode/TAX/22=6/697> (d) Special refund authority.-- Where no questions o= fact or law are involved and it appears from the records of the tax commi=sion that any moneys have been erroneously or illegally collected from any=taxpayer or other person, or paid by such taxpayer or other person under a mistake of facts, pursuant to the=provisions of this article, the tax commission at any time, without regard-to any period of limitations, shall have the power, upon making a record o= its reasons therefor in writing, to cause such moneys so paid and being erroneously and illegally held to b= refunded and to issue therefor its certificate to the comptroller. - See =ore at: http://codes.lp.findlaw.com/nycode/TAX/22/6/697#sthash.dpWaPBnf.dp=f 1 EFTA_R1_01302939 EFTA02339657