Municipal Net Profit Tax


How do I request a refund?

You may request a refund by filing an Application for Municipal Net Profit Tax Refund (form MNP-REF) within three years after the date of the payment of tax.  This form is available at  If an overpayment is shown on an original tax return, it will be processed as a refund request and no additional form is required to be filed. However, if an overpayment is shown on an amended tax return, you must file an application for refund and provide supporting documentation. Note that the Department may only process and issue refunds for tax years for which you’ve opted-in with the Department and for payments made to the Department and may not process refund requests for payments made directly to a municipal corporation.