Posted on October 23, 2012

The New York Department of Taxation has released guidelines for filing a protective claim to receive a refund for the Metropolitan Commuter Transportation Mobility Tax (MCTMT). In August, a Nassau County Supreme Court decision declared the MCTMT unconstitutional. Since then, the State of New York and the Metropolitan Transportation Authority have been in the process of appealing the decision. While the litigation is ongoing, the tax is still in effect.

If the tax is declared unconstitutional, taxpayers will be entitled to a refund. To learn more about why and how to file a protective claim for your refund, visit the New York Department of Taxation website. To learn more about the Nassau County Supreme Court decision, read this Resource Center article about the case.