In a case with far-reaching implications—including the potential for refund claims to be filed by any employer that has paid the Metropolitan Commuter Transportation Mobility Tax (the MTA Payroll Tax or MCTMT)—a Nassau County Supreme Court judge ruled that the MTA Payroll Tax was passed unconstitutionally. In anticipation of a flood of protective refund claims, the New York State Department of Taxation and Finance released special procedures for filing protective refund claims on October 17, 2012. Employers and other taxpayers with potential refund claims must file those claims as quickly as possible to avoid expiring limitations periods. Mangano v. Silver, No. 144440/10 New York Supreme Court (August 22, 2012).
For details about the MTA Payroll Tax refund opportunity, filing deadlines and special protective refund procedures, click here.
