The same rules apply to Unincorporated Business Tax refunds and General Corporation Tax refunds except for the following:

• Refunds should be requested by filing an amended return.
• For refunds based on Federal or New York State changes use form NYC-115.

Finance has 90 days from the due date, extended due date or filing date (whichever is later) to issue a refund without interest.

NYC-115 Report of Federal or State Change in Taxable Income
Forms