<table><tr><th>From:</th><th>Richard Josli</th></tr><tr><td>Sent:</td><td>Thursday, October 1,2015 4:49 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>another angle</td></tr></table>

Query if this section can be invoked for use tax =11; 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