Instructions for Form GC-114-E Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales - New York

This document contains official instructions for Form GC-114-E , Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales - a form released and collected by the New York State Department of Taxation and Finance.

FAQ

Q: What is Form GC-114-E?
A: Form GC-114-E is an expedited claim for refund for Indian tax-exempt cigarette sales in New York.

Q: Who is eligible to use Form GC-114-E?
A: Individuals or businesses who are Indian tribes or tribally-owned businesses engaged in tax-exempt cigarette sales in New York.

Q: What is the purpose of Form GC-114-E?
A: The purpose of Form GC-114-E is to claim a refund for taxes paid on cigarettes that are sold exempt from state and local taxes to Indians.

Q: How can I obtain Form GC-114-E?
A: You can obtain Form GC-114-E from the New York State Department of Taxation and Finance.

Q: What documents do I need to submit along with Form GC-114-E?
A: You need to submit copies of invoices, sales records, and tribal enrollment or membership verifications with Form GC-114-E.

Q: How long does it take to process Form GC-114-E?
A: The processing time for Form GC-114-E varies, but it generally takes several weeks to several months.

Q: Is there a deadline to submit Form GC-114-E?
A: Yes, Form GC-114-E must be filed within 3 years from the due date of the original tax return or 1 year from the date the tax was paid, whichever is later.

Q: Can I file Form GC-114-E electronically?
A: No, Form GC-114-E cannot be filed electronically. It must be filed by mail.