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Directory Results for New York State Department of Taxation and Finance Claim of Right Credit New York State City of New York City of Yonkers Please enter your first name first - tax ny to New York State Department of Taxation and Finance Consumer s Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels Report sales of nonresidential gas (including - -