Department of Taxation and Finance
                                                                                                                                                    DTF-406
                      Claim for Highway Use Tax (HUT) Refund                                                                                                              (7/22)
                      Tax Law - Article 21, Section 513
Type or print in ink.                                                                                                                 For office use only 
  Employer identification number     Social Security number         Date (mmddyyyy)               Total refund approved
                                 or
  Name of carrier                                                                                 Audited by                                              Date

  Street address                                                                                  Approved by                                             Date

  City, village, or post office                           State      ZIP code                     Approved by                                             Date

You must file a HUT refund claim within four years from the due date of the tax return, or within four years of any erroneous payment. 
Indicate the reason for the HUT refund(mark an  Xin the applicable boxes)            and enclose any additional required documents.

A         Form MT-927, Highway Use Tax (HUT) Overpayment Adjustment Notice (Enter the refund amount on line 2 below and attach a 
          copy of Form MT-927.)
B         Certificate of Registration (C of R) and decal fees paid in error (Explain below, complete the Refund summary, and attach the 
          duplicate C of Rs and decals.)

C         Highway use tax paid in error
          •  If you filed an amended tax return on paper, explain below, complete the Refund summary, and attach a copy of your 
                 amended tax return.
          •  If you filed an amended tax return using Web File, enter the confirmation number:
            and complete the Refund summary. Do not send a copy of the amended return.

D         Other (Explain below and complete the Refund summary. Enclose amended tax returns, if applicable.)
Explanation for boxes B, C, and D (attach additional sheets if necessary)

Refund summary (attach additional sheets if necessary)
  Tax period or C of R number                            Amount originally paid      Corrected amount                                               Refund claimed 

 1  Total (add the Refund claimed column amounts) .............................................................................       1  
 2  Amount from Form MT-927 .......................................................................................................   2 
 3  Total refund claimed (add lines 1 and 2) .......................................................................................  3 

Certification: I certify that the above claim is true, complete, and correct, and that no material information has been omitted. I file these returns with the 
knowledge that willfully providing false or fraudulent information with the intent to evade tax may constitute a felony or other crime under New York State 
Law, punishable by a substantial fine and possible jail sentence. I also understand that the Tax Department is authorized to investigate the validity of any 
information entered on this document.
                 Printed name of authorized person                 Signature of authorized person                                     Official title
 Authorized
  person         Email address of authorized person                                               Telephone number                                  Date
  Paid           Firm’s name (or yours if self-employed)                                          Firm’s EIN                                        Preparer’s PTIN or SSN
  preparer       Signature of individual preparing this return     Address                                    City                                  State     ZIP code
  use
  only           Email address of individual preparing this return Telephone number  Preparer’s NYTPRIN                                 NYTPRIN           Date
  (see instr.)                                                     (    )                                                               excl. code

Mail to:  NYS TAX DEPARTMENT                                                        If not using U.S. Mail, see Publication 55, Designated Private
          TDAB/FACCTS                                                               Delivery Services.
          W A HARRIMAN CAMPUS
          ALBANY NY 12227-5501

Page 2 of 2  DTF-406 (7/22)
                                                               Instructions
General information                                                     to have one. If you are not required to have a NYTPRIN, enter in 
Use Form DTF-406 to request a refund of the highway use tax for:        the NYTPRIN excl. code box one of the specified 2-digit codes 
                                                                        listed below that indicates why you are exempt from the registration 
•   a credit for overpayment as shown on Form MT-927, Highway           requirement. You must enter a NYTPRIN or an exclusion code. 
Use Tax (HUT) Overpayment Adjustment Notice,                            Also, you must enter your federal preparer tax identification number 
•   a duplicate payment made for a certificate of registration, or      (PTIN) if you have one; if not, you must enter your SSN.
•   an overpayment shown on your amended Form MT-903, Highway 
Use Tax Return.                                                         Code Exemption type         Code Exemption type
You must file your claim for the HUT refund within four years           01  Attorney                     02   Employee of attorney
from the due date of the return (Form MT-903) that the credit was       03  CPA                          04   Employee of CPA
accrued, or within four years of any erroneous payment.
                                                                        05  PA (Public Accountant)       06   Employee of PA
Note: When the due date falls on a Saturday, Sunday, or legal 
holiday, the claim for refund may be filed on the next business day.    07  Enrolled agent               08   Employee of enrolled agent
                                                                        09  Volunteer tax preparer       10   Employee of business 
Examples: A claim for refund of a credit accrued in the monthly                                               preparing that business’ 
period ending January 31, 2017 (due February 28, 2017), must 
be filed on or before March 1, 2021. A claim for refund of a credit                                           return
accrued in the quarterly period ending March 31, 2017 (due May 1, 
2017), must be filed on or before May 3, 2021. In the case of a         Privacy notification
credit accrued in the yearly period ending December 31, 2017 (due       New York State Law requires all government agencies that maintain 
January 31, 2018), a claim for refund must be filed on or before        a system of records to provide notification of the legal authority 
January 31, 2022. In the case of an erroneous payment made              for any request for personal information, the principal purpose(s) 
on August 17, 2017, a claim for refund must be filed on or before       for which the information is to be collected, and where it will be 
August 17, 2021.                                                        maintained. To view this information, visit our website, or, if you do 
                                                                        not have Internet access, call and request Publication 54, Privacy 
Instructions                                                            Notification. See Need help? for the Web address and telephone 
Mark an X in the appropriate boxes to indicate the reason for the       number.
refund.
Box A – If you received Form MT-927 and the credit will not be used 
on future returns, enter the amount of refund on line 2 of the Refund   Need help?
summary. Enclose a copy of Form MT-927.
                                                                                    Visit our website at www.tax.ny.gov
Box B – If you paid for and received duplicate C of Rs and decals in                •  get information and manage your taxes online
error, include the reasons in the Explanation area. Enter the C of R 
numbers in the Refund summary, and enclose the C of Rs along                        •  check for new online services and features
with the decals.
                                                                        Telephone assistance
Box C – If you paid the highway use tax in error, (examples include 
an exempt carrier, excluded vehicle, or calculation error), complete    Miscellaneous Tax Information Center:       518-457-5735
the Explanation area and Refund summary.                                To order forms and publications:            518-457-5431
•  If you are exempt from the highway use tax, explain why you are 
exempt.                                                                 Text Telephone (TTY) or TDD                 Dial 7-1-1 for the  
                                                                          equipment users                     New York Relay Service
•  If your vehicle is excluded from highway use tax, describe your 
vehicle and indicate which type of excluded vehicle it is.
•  If you made any calculation errors on your return, explain them.
Note: If you are not using Web File, you can get Form MT-903 from 
the Tax Department’s website or by phone. See Need help?.
Box D – If you believe you should receive a refund for a reason not 
related to boxes A through C. Explain the reason in theExplanation 
area and complete the Refund summary. Enclose amended tax 
returns, if applicable.

Certification
Sign and date the refund claim form and enter your official title and 
telephone number. Only the taxpayer or an authorized agent may 
sign the refund claim form.
If anyone other than an employee, owner, partner, or officer of 
the business is paid to prepare the claim, see Paid preparer s’  
responsibilities below.

Paid preparer’s responsibilities
Under the law, all paid preparers must sign and complete the paid 
preparer section of the form. Paid preparers may be subject to civil 
and/or criminal sanctions if they fail to complete this section in full.
When completing this section, enter your New York tax preparer 
registration identification number (NYTPRIN) if you are required