As reported in the September 2012 issue of New York Tax Insights, a Nassau County Supreme Court judge has declared the Metropolitan Commuter Transportation District Mobility Tax unconstitutional, and the decision is on appeal. While taxpayers remain required to pay the tax, the Department of Taxation and Finance has announced a procedure to allow the filing of protective claims for refund. Claims may be filed through an Online Service account, by completing an electronic form, or by calling (518) 485-2392, and must be filed by November 2, 2012, for payments made on or before November 2, 2009 by employers, or by April 30, 2013, for self-employed individuals.