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 claim form for redemption/refund of cigarette tax stamps and prepaid sales tax in New York.

Q: Who should use Form CG-114?
A: Anyone who wants to claim a redemption or refund of cigarette tax stamps and prepaid sales tax in New York should use Form CG-114.

Q: What is the purpose of Form CG-114?
A: Form CG-114 is used to request a refund or redemption of cigarette tax stamps and prepaid sales tax that were improperly or mistakenly affixed.

Q: What information is required on Form CG-114?
A: Form CG-114 requires information such as the claimant's name, address, tax ID number, details of the improperly or mistakenly affixed stamps, and the reason for the claim.

Q: Is there a deadline for submitting Form CG-114?
A: Yes, Form CG-114 must be filed within three years from the date the stamps were purchased or affixed, or within three years from the discovery of the improper or mistaken affixation.

Q: What supporting documentation should I include with Form CG-114?
A: You should include any supporting documentation that proves the improper or mistaken affixation of the cigarette tax stamps, such as invoices, receipts, or other relevant records.

Q: When can I expect to receive a refund or redemption?
A: The processing time for Form CG-114 varies, but you can generally expect to receive a refund or redemption within a few weeks.

Q: What should I do if my claim is denied?
A: If your claim is denied, you have the option to request a reconsideration or file an appeal with the New York State Department of Taxation and Finance.