Instructions for Form CG-114 Claim for Redemption / Refund of Cigarette Tax Stamps and Prepaid Sales Tax - New York

Form CG-114 Claim for Redemption/Refund of Cigarette Tax Stamps and Prepaid Sales Tax - New York

This document contains official instructions for Form CG-114 , Claim for Redemption/Refund of Cigarette Tax Stamps and Prepaid Sales Tax - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form CG-114 is available for download through this link.

FAQ

Q: What is Form CG-114?
A: Form CG-114 is a document used to claim redemption or refund of cigarette tax stamps and prepaid sales tax in New York.

Q: Who can use Form CG-114?
A: Individuals or businesses that have overpaid cigarette tax or prepaid sales tax can use Form CG-114 to claim a redemption or refund.

Q: What is the purpose of Form CG-114?
A: The purpose of Form CG-114 is to request a redemption or refund of cigarette tax stamps and prepaid sales tax that have been overpaid.

Q: What information do I need to complete Form CG-114?
A: You will need to provide your name, address, social security number or federal employer identification number, and information about the overpayment.

Q: Is there a deadline for filing Form CG-114?
A: Yes, you must file Form CG-114 within three years from the date of overpayment in order to be eligible for a redemption or refund.

Q: How long does it take to process Form CG-114?
A: The processing time for Form CG-114 varies, but it typically takes several weeks to receive a redemption or refund.

Q: What supporting documents do I need to include with Form CG-114?
A: You may need to include copies of cigarette tax stamp invoices, prepaid sales tax receipts, or other relevant documentation to support your claim.

Q: Can I appeal if my claim on Form CG-114 is denied?
A: Yes, if your claim is denied, you have the right to appeal the decision by following the instructions provided by the New York Department of Taxation and Finance.