Assemblywoman Nancy Calhoun (R,C,I-Blooming Grove) is encouraging any taxpayers who have paid the Metropolitan Transportation Authority (MTA) Payroll Tax to file a protective claim. On August 22, 2012, a Long Island branch of the State Supreme Court ruled that the MTA Payroll Tax is unconstitutional. Though this case is pending appeal and may be reversed, the deadline for businesses and institutions to receive a refund on taxes paid if the the ruling is indeed upheld, is fast approaching.

“I am very pleased to see that the Department of Taxation and Finance is offering taxpayers the chance to file a protective claim, even though there has not been a final ruling on the unconstitutionality of the MTA Payroll Tax,” said Calhoun. “The MTA Payroll Tax has been an unrelenting burden on so many taxpayers that this opportunity should not be passed up.”

The court ruling did not direct the state to stop collecting the tax, so at this time there is no immediate action while an appeal is pending. The first payment was due in November of 2009, and claims must typically be submitted within three years of filing a tax return. A refund claim for the first payment must be filed by November 2, 2012 to meet the statute of limitations deadline.

A protective claim can be filed through the State Department of Taxation and Finance’s website, www.tax.ny.gov/bus/mctmt/mctmt_legal_proceedings.htm or by calling 518-485-2392. Anyone with questions or comments on this or any other state issue may call the Assemblywoman at 845-567-3141 or e-mail her at calhoun@assembly.state.ny.us.