Department of Taxation and Finance
                                                                                                                                                  DTF-406
                       Claim for Highway Use Tax (HUT) Refund                                                                                                        (9/18)
                       Tax Law - Article 21, Section 513
Type or print in ink.                                                                                                                For office use only 
Employeridentification         SocialSecurity          Date          (mmddyyyy)         Total refund approved
                               or
 Name of carrier                                                                        Audited by                                                       Date

Street                                                                                  Approved                                                         Date

City,village,orpost                                               ZIP                   Approved                                                         Date

YoumustfileaHUT        refundclaimwithinfouryearsfromtheduedateofthetaxreturn,orwithinfouryearsofanyerroneouspayment.
IndicatethereasonfortheHUT            refund(mark an  Xin the applicable boxes)     andencloseanyadditionalrequireddocuments.

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         CertificateofRegistration(CofR)anddecalfeespaidinerror                (Explain below, complete the Refundsummary, and attach the 
          duplicate C of Rs and decals.)

       Highwayusetaxpaidinerror
               Ifyoufiledanamendedtaxreturnonpaper,explainbelow,completetheRefund summary                                              , and attach a copy of your 
               amended tax return.
               If youfiledanamendedtaxreturnusingWebFile,entertheconfirmationnumber:
            and complete the Refund summary.Donotsendacopyoftheamendedreturn.

D Other               (Explain below, complete theRefundsummary, and attach amended tax returns.)
ExplanationforboxesB,C,andD             (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:Icertifythattheaboveclaimistrue,complete,andcorrect,andthatnomaterialinformationhasbeenomitted.Ifilethesereturnswiththe
knowledgethatwillfullyprovidingfalseorfraudulentinformationwiththeintenttoevadetaxmayconstituteafelonyorothercrimeunderNew                                   YorkState
Law,punishablebyasubstantialfineandpossiblejailsentence.Ialsounderstandthatthe      TaxDepartmentisauthorizedtoinvestigatethevalidityofany
informationenteredonthisdocument.
               Printednameofauthorized                        Signatureofauthorized                                                  Officialtitle
 Authorized
  person       Emailaddressofauthorized                                                        Telephone                                          Date
  Paid         Firm’sname (or yours if self-employed)                                   Firm’s                                                    Preparer’sPTINorSSN
  preparer     Signatureofindividualpreparingthis                                                                                                        ZIP code
  use
  only         Emailaddressofindividualpreparingthis   return Telephone number      Preparer’s                                       Date
  (see instr.)                                                (   )                                                                    excl. code

Mail to:  NYS TAX DEPARTMENT                                                    IfnotusingU.S.Mail,seePublication55,                              Designated Private
 TDAB/FACCTS                                                                    Delivery Services.
          W A HARRIMAN CAMPUS
          ALBANY NY 12227-5501

Page 2 of 2   DTF-406 (9/18)
                                                             Instructions
General information                                                  tohaveone.IfyouarenotrequiredtohaveaNYTPRIN,enterin
UseFormDTF-406torequestarefundofthehighwayusetaxfor:                 the NYTPRIN excl. codeboxoneofthespecified2-digitcodes
                                                                     listedbelowthatindicateswhyyouareexemptfromtheregistration
•acreditforoverpaymentasshownonFormMT-927,Highway                    requirement.YoumustenteraNYTPRINoranexclusioncode.
Use Tax (HUT) Overpayment Adjustment Notice,                         Also,youmustenteryourfederalpreparertaxidentificationnumber
•aduplicatepaymentmadeforacertificateofregistration,or               (PTIN)ifyouhaveone;ifnot,youmustenteryourSSN.
•anoverpaymentshownonyouramendedFormMT-903,Highway 
Use Tax Return.                                                      Code Exemption type         Code Exemption type
YoumustfileyourclaimfortheHUT refundwithinfouryears                  01  Attorney                  02 Employee of attorney
fromtheduedateofthereturn(FormMT-903)thatthecreditwas                03  CPA                       04 EmployeeofCPA
accrued,orwithinfouryearsofanyerroneouspayment.
                                                                     05  PA(Public Accountant)     06 EmployeeofPA
Note:WhentheduedatefallsonaSaturday,Sunday,orlegal
holiday,theclaimforrefundmaybefiledonthenextbusinessday.             07  Enrolled agent            08 Employee of enrolled agent
                                                                     09  Volunteer tax preparer    10 Employeeofbusiness
Examples: A claim for refund of a credit accrued in the monthly                                       preparingthatbusiness’
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    NewYorkStateLawrequiresallgovernmentagenciesthatmaintain
January 31, 2018), a claim for refund must be filed on or before     asystemofrecordstoprovidenotificationofthelegalauthority
January 31, 2022. In the case of an erroneous payment made           foranyrequestforpersonalinformation,theprincipalpurpose(s)
on August 17, 2017, a claim for refund must be filed on or before    forwhichtheinformationistobecollected,andwhereitwillbe
August 17, 2021.                                                     maintained.Toviewthisinformation,visitourwebsite,or,ifyoudo
                                                                     nothaveInternetaccess,callandrequestPublication54,      Privacy 
Instructions                                                         Notification.SeeNeed help? fortheWebaddressandtelephone
Mark an Xintheappropriateboxestoindicatethereasonforthe              number.
refund.
Box A –IfyoureceivedFormMT-927andthecreditwillnotbeused
onfuturereturns,entertheamountofrefundonline2ofthe           Refund  Need help?
summary. EncloseacopyofFormMT-927.
                                                                                 Visitourwebsiteat www.tax.ny.gov
Box B –IfyoupaidforandreceivedduplicateCofRsanddecalsin                          getinformationandmanageyourtaxesonline
error,includethereasonsinthe Explanation area. Enter the C of R 
numbersinthe    Refund summary,andenclosetheCofRsalong                           checkfornewonlineservicesandfeatures
withthedecals.
                                                                     Telephone assistance
Box C –Ifyoupaidthehighwayusetaxinerror,(examplesinclude
an exempt carrier, excluded vehicle, or calculation error), complete MiscellaneousTaxInformation                  518-457-5735
the Explanation area and Refund summary.                             Toorderformsand                              518-457-5431
Ifyouareexemptfromthehighwayusetax,explainwhyyouare
exempt.                                                              TextTelephone(TTY)or                         Dial7-1-1forthe      
                                                                         equipmentusers                NewYorkRelayService
Ifyourvehicleisexcludedfromhighwayusetax,describeyour
vehicleandindicatewhichtypeofexcludedvehicleitis.
Ifyoumadeanycalculationerrorsonyourreturn,explainthem.
Note:IfyouarenotusingWeb File , youcangetFormMT-903from
theTaxDepartment’sWebsiteorbyphone.See    Need help?.
Box D –Ifyoubelieveyoushouldreceivearefundforareasonnot
relatedtoboxes AthroughC.Explainthereasoninthe     Explanation 
area, complete the Refund summary, and encloseamendedtax
returns.

Certification
Signanddatetherefundclaimformandenteryourofficialtitleand
telephonenumber.Onlythetaxpayeroranauthorizedagentmay
signtherefundclaimform.
Ifanyoneotherthananemployee,owner,partner,orofficerof
thebusinessispaidtopreparetheclaim,see   Paid preparers’  
responsibilities below.

Paid preparer’s responsibilities
Underthelaw,allpaidpreparersmustsignandcompletethepaid
preparersectionoftheform.Paidpreparersmaybesubjecttocivil
and/orcriminalsanctionsiftheyfailtocompletethissectioninfull.
Whencompletingthissection,enteryourNew   Yorktaxpreparer
registrationidentificationnumber(NYTPRIN)ifyouarerequired