Form Mt-230 - Claim For Refund Of Beverage Container Deposits (Page 2 of 2) in pdf

Page 2 of 2 MT-230 (7/14)

Instructions

Who may file

A New York State agency includes any state department,

board, bureau, division, commission, committee, public

A deposit initiator may use this form to apply for a refund when

authority, public benefit corporation, council, office, or other

there is:

entity performing a governmental or proprietary function for the

• a shortfall in the refund value account as a result of paying

state or a social services district. We will refund or apply as an

out more in redemptions on beverage containers than you

overpayment any amount over your debt.

collected in deposits during that quarter; or

The Tax Department is authorized to charge the taxpayer, as

• an overpayment resulting from an error on the quarterly report.

part of the taxpayer’s tax debt, any cost or fee imposed or

A deposit initiator for a beverage container means:

charged by the United States, or any state, for the payment or

remittance of a taxpayer’s overpayment to satisfy a New York

• the bottler of the beverage in the beverage container;

State tax debt.

• the distributor of the beverage container, if the distributor did

If you have any questions about whether you owe a past-due,

not purchase the beverage container, directly or indirectly,

legally enforceable debt to a state agency, or to another state,

from a registered deposit initiator;

or whether you owe a New York City tax warrant judgment debt,

• a dealer of a beverage container who sells or offers for sale

contact the state agency, the other state, or the New York City

the beverage container in this state, if the dealer did not

Department of Finance.

purchase the beverage container, directly or indirectly, from a

registered deposit initiator; or

For New York State tax liabilities only, call (518) 457-5434 or

write to: NYS Tax Department, Civil Enforcement Division,

• an agent acting on behalf of a registered deposit initiator.

W A Harriman Campus, Albany NY 12227-4000.

Documentation required

Where to file

You must provide documentation to support a claim for refund.

Include invoices of deposits received, refunds paid out, and for

Mail this claim, along with your documentation, to:

a shortfall, copies of bank statements and accounts used to

NYS TAX DEPARTMENT

make up the difference.

MISC TAX RETURNS PROCESSING

W A HARRIMAN CAMPUS

Refund of shortfall in refund value account

ALBANY NY 12227-0863

When to file

You must apply for a refund within 12 months

Keep a completed copy of Form MT-230 for your records.

—

from the due date for filing the report for the quarter in which

the shortfall occurred. No refund of a refund value account

Privacy notification

shortfall will be paid prior to March 1, 2010.

New York State Law requires all government agencies that

maintain a system of records to provide notification of the

Interest on refund

Interest is not payable on any refund that

—

legal authority for any request, the principal purpose(s) for

results from a shortfall.

which the information is to be collected, and where it will be

maintained. To view this information, visit our Web site, or, if you

Refund of an overpayment

do not have Internet access, call and request Publication 54,

When to file — You must apply for a refund resulting from an

Privacy Notification. See Need help? for the Web address and

error on the quarterly report within three years from the later

telephone number.

of the due date of the quarterly report or the date you filed the

report, or two years from the date of payment, whichever is later.

Need help?

How to file — You may need to electronically file an amended

report for the affected quarter and mail Form MT-230 with the

Visit our Web site at

appropriate documentation within the time limits shown above.

• get information and manage your taxes online

Interest on refund

Interest is not payable on any overpayment

• check for new online services and features

—

resulting from an error on the quarterly report that we refund to

you within 90 days from the latest of the following dates:

Telephone assistance

• the date a claim for refund is filed;

Sales Tax Information Center:

(518) 485-2889

• the original due date or late filing date (whichever is later)

To order forms and publications:

(518) 457-5431

of the report for the quarter for which the overpayment

occurred; or

Text Telephone (TTY) Hotline (for persons with

• the filing date of an amended report for the quarter for which

hearing and speech disabilities using a TTY):

(518) 485-5082

the overpayment occurred.

Persons with disabilities: In compliance with the

Americans with Disabilities Act, we will ensure that our

Collection of debts from your refund or

lobbies, offices, meeting rooms, and other facilities are

overpayment

accessible to persons with disabilities. If you have questions

about special accommodations for persons with disabilities, call the

We will keep all or part of your refund or overpayment if you

information center.

owe a past-due, legally enforceable debt to a New York

State agency, or if you owe a New York City tax warrant

judgment debt. We may also keep all or part of your refund or

overpayment if you owe a past-due legally enforceable debt to

another state, provided that state has entered into a reciprocal

agreement with New York State. If we keep your refund or

overpayment, we will notify you.

Form Mt-230 - Claim For Refund Of Beverage Container Deposits Page 2

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