THE NEW YORK TRUCK TAX REFUND WEBSITE
OWNER-OPERATOR INDEPENDENT DRIVERS ASSOCIATION, et al.
NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, et al.
Supreme Court, State of New York, Albany County, No.: 5551-13, RJI No.: 01-13-111950
UPDATE, JANUARY 2018:
1. PASS-THROUGH DEADLINE EXTENDED
By Order of the Court, the deadline to pass through refunds has been extended to February 15, 2018. The deadline for mediation and receipt of verification forms and excess funds has been extended to June 1, 2018.
Carriers who charged back any registration or decal fees to owner-operators are required to pass through or reimburse the full amount of the tax refunds they receive for such tax payments to those owner-operators, without regard to any claims or setoffs. The original deadline to comply with this requirement was January 7, 2018.
To view the Court’s Order, click the link titled Order Granting Request to Extend Pass-Through Deadline on the left side of this page. For further information, please call 855-800-4235.
2. REPLACEMENT CHECKS TO BE MAILED
The State of New York has been able to locate updated addresses for over 9,000 class members whose checks remain uncashed or were returned as undeliverable. The Court has granted permission for Class Counsel to mail replacement checks to these class members. These replacement checks will be mailed in mid-January.
To view the Court’s Order, click the link titled Order Granting Request to Mail Replacement Checks on the left side of this page.
If you paid New York highway use registration and decal fees between June 1, 2009 and March 8, 2016, and you have not received a refund check, please call 855-800-4235.
QUESTIONS AFTER RECEIVING YOUR CHECK?
If you have any questions after receiving your check, click the link titled What to Do When You Receive Your Check on the left side of this page. If you still have questions after visiting that link, please call 855-800-4235.
If your check has expired, please complete the form titled Check Reissue Form—Expired Check, located on the left side of this page.
If you require your check to be made out to a different person or entity, please complete the form titled Check Reissue Form—Different Name, located on the left side of this page.
WHAT IS THE CASE ABOUT?
This class action was
filed against the State of New York on October 8, 2013, challenging the
constitutionality of the registration and decal fees set forth in Tax Law §
502(1)(a) and Tax Law § 502(6)(a). On January 22, 2016, the Court entered an
Order granting Plaintiffs’ motion for summary judgment, finding that “the fees
set forth in Tax Law § 502(1)(a), and Tax Law § 502(6)(a) are unconstitutional
under the Commerce Clause of the U.S. Constitution and therefore are invalid and
cannot be enforced,” and permanently enjoining Defendants from “implementing or
enforcing the unconstitutional taxes against plaintiffs.”
The case is pending in Supreme Court, State of New York, Albany County. The case caption is: Owner-Operator Independent Drivers Association et al. v. New York State Department of Taxation and Finance et al., No. 5551-13, RJI No. 01-13-111950.
WHO ARE THE MEMBERS OF THE CLASS?
All interstate motor carriers as defined in New York Tax Law §502(5): (A) who reside outside the State of New York; and (B) who have paid the $15.00 registration fee and the $4.00 decal fee imposed by Tax Law §§ 502(1)(a) and 502(6)(a) (“Taxes”).
WHAT ARE THE TERMS OF THE SETTLEMENT?
On September 21, 2016, the State of New York agreed to refund class members $44,429,596.00, including approximately 6% interest (“Settlement”), for registration and decal fees collected in Series 20, 21, and 22, under the four-year statute of limitations, between June 1, 2009 and March 8, 2016. The Settlement specifies that after approval by the Court, refunds are to be allocated to class members after deduction of attorneys’ fees in the amount of 25% of the Settlement ($11,107,399.00), plus expenses ($500,000.00), and incentive awards ($1,500) to each of the four (4) representative plaintiffs. Any undeliverable or unclaimed settlement funds shall be used to pay, in the following priority: (1) previously unreimbursed expenses; (2) attorneys’ fees expended after the Court’s final approval of the Settlement; (3) a cy pres distribution to the OOIDA Foundation, Inc., a not-for-profit charitable organization subject to the provisions set forth in IRS Section 501(c)(3).
HOW WILL REFUNDS BE CALCULATED?
Individual refunds will be calculated for each truck registered in New York based upon the Series when each tax payment was assessed. Series 20 refunds will be approximately $12.11 per truck. Series 21 refunds will be approximately $13.15 per truck. Series 22 refunds will be approximately $11.55 per truck. Class members who paid taxes in more than one series, or for more than one truck, should receive a single refund for all taxes paid. Refunds are based on data provided by the State of New York.
WHAT DO CLASS MEMBERS NEED TO DO TO GET A REFUND?
Class members do not need to take any actions in order to receive a refund. The Settlement Agreement has been given final approval by the Court and Class members will receive a refund check as directed by the Court.
ARE CLASS MEMBERS REQUIRED TO REIMBURSE OWNER-OPERATORS?
Class members are entitled to keep refunds for taxes paid exclusively by them, and on their own behalf. By Order of the Court, however, class members who charged back any registration or decal payments to owner-operators or to any other entities are required to pass through or reimburse the full amount of the tax refunds they receive for such tax payments to those owner-operators or entities, without regard to any claims or setoffs. Any unclaimed or undelivered reimbursements to such owner-operators or entities shall be returned to The Cullen Law Firm, PLLC, 1101 30th Street NW, Suite 300, Washington, DC 20007, no later than six (6) months after the date the refund payment was sent to the class member, along with Verification that the carrier has complied with the foregoing reimbursement requirements. Class members must complete the Verification form available at www.nytrucktaxrefunds.com and return it to The Cullen Law Firm, PLLC, 1101 30th Street NW, Suite 300, Washington, DC 20007 (see link on left side of page). All disputes regarding the reimbursement of owner-operators shall be referred to a Mediator designated by the Court. Any disputes must be received in writing by The Cullen Law Firm, PLLC, 1101 30th Street NW, Suite 300, Washington, DC 20007 within six (6) months after the date the refund payment was sent to the class member.
Members should address any questions or correspondence to:
First Class, Inc./ J13351- OOIDA NY
5410 W. Roosevelt Rd., Suite 222
Chicago, IL 60644-1490
OOIDA v. New York State Department of Taxation and Finance
CASE NO.: 5551-13
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