Form Dtf-406 - Claim For Highway Use Tax (Hut) Refund Page 2
ADVERTISEMENT
1
2DTF-406 (11/05) (back)
General information
Box 4 — Other, if you believe you should receive a refund.
Explain the reason in the Explanation area; complete the Refund
Use this form to claim a refund of the highway use tax. Your
summary, and enclose amended tax returns.
claim for refund must be filed within four years from the due date
Certification
of the return (Form MT-903, Highway Use Tax Return) in which
the credit was accrued, or within four years of any erroneous
Sign and date the refund claim form and enter your official title
payment. For example, a claim for refund of a credit accrued in
and telephone number. Only the taxpayer or an authorized agent
the monthly period ending January 31, 2005 (due February 28,
may sign the refund claim form.
2005), must be filed on or before February 28, 2009. A claim
for refund of a credit accrued in the quarterly period ending
If anyone other than an employee, owner, partner, or officer of
March 31, 2005 (due April 30, 2005), must be filed on or before
the business is paid to prepare the claim, he or she is required
April 30, 2009. In the case of a credit accrued in the yearly
to sign and date the claim and provide his or her identification
period ending December 31, 2005 (due January 31, 2006), a
number, mailing address, and telephone number.
claim for refund must be filed on or before January 31, 2010. In
Privacy Notification
the case of an erroneous payment made on August 17, 2005, a
claim for refund must be filed on or before August 17, 2009.
The Commissioner of Taxation and Finance may collect and
maintain personal information pursuant to the New York State
You must submit amended Forms MT-903 (or MT-903-MN)
Tax Law, including but not limited to, sections 171, 171-a, 287,
for all claims for highway use tax refunds except for refunds
308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and
for credits shown on Form MT-927, Highway Use Tax (HUT)
may require disclosure of social security numbers pursuant to
Overpayment/Credit Adjustment Notice, and for payment for
42 USC 405(c)(2)(C)(i).
duplicate permits. You can obtain Form MT-903-MN, Highway
Use Tax Return, from our Web site or by calling
This information will be used to determine and administer tax
1 800 462-8100 (from areas outside the U.S. and Canada, call
liabilities and, when authorized by law, for certain tax offset and
1 518 485-6800).
exchange of tax information programs as well as for any other
lawful purpose.
Instructions
Information concerning quarterly wages paid to employees
Mark an X in the appropriate box(es) to indicate the reason for
is provided to certain state agencies for purposes of fraud
the refund.
prevention, support enforcement, evaluation of the effectiveness
of certain employment and training programs and other
Box 1 — Form MT-927, Highway Use Tax (HUT)
purposes authorized by law.
Overpayment/credit Adjustment Notice, if you are claiming a
refund of a credit shown on Form MT-927 that will not be used
Failure to provide the required information may subject you to
on subsequent returns. Enter the amount of refund on line 2 of
civil or criminal penalties, or both, under the Tax Law.
the Refund summary. Enclose a copy of Form MT-927.
This information is maintained by the Director of Records
Box 2 — Permit and sticker fees, if you paid for and received
Management and Data Entry, NYS Tax Department,
duplicate permits and stickers in error. Explain how you received
W A Harriman Campus, Albany NY 12227; telephone
duplicate permits in the Explanation area. Enter the information
1 800 225-5829. From areas outside the United States and
about the permits in the Refund summary.
outside Canada, call (518) 485-6800.
Box 3 — Highway use tax paid in error (see examples below)
Example: Carrier exempt, if you are exempt from the highway
use tax. Explain why you are exempt in the Explanation area
Need help?
and complete the Refund summary. For a complete list and
explanation of the exemptions, see Publication 538, A Guide
Internet access:
to Highway Use Tax and Other New York State Taxes for
(for information, forms, and publications)
Carriers. Enclose amended tax returns.
Fax-on-demand forms:
1 800 748-3676
Example: Vehicle excluded, if the vehicle is excluded from
Telephone assistance is available from 8:00 A.M. to 5:00 P.M.
the highway use tax. Describe your vehicle and indicate which
(eastern time), Monday through Friday.
type of excluded vehicle it falls under in the Explanation area
To order forms and publications:
1 800 462-8100
and complete the Refund summary. For a complete list and
Business Tax Information Center:
1 800 972-1233
explanation of the exclusions, see Publication 538, A Guide
From areas outside the U.S. and outside Canada:
(518) 485-6800
to Highway Use Tax and Other New York State Taxes for
Carriers. Enclose amended tax returns.
Hearing and speech impaired (telecommunications
device for the deaf (TDD) callers only):
1 800 634-2110
Example: Calculation errors, if you made any calculation
Persons with disabilities: In compliance with the
errors on your return(s). Explain the calculation errors in
Americans with Disabilities Act, we will ensure that our lobbies,
the Explanation area and complete the Refund summary.
offices, meeting rooms, and other facilities are accessible to
Enclose amended tax returns.
persons with disabilities. If you have questions about special
accommodations for persons with disabilities, please call 1 800 972-1233.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial