A New York State advisory opinion concluded that a taxpayer may amend New York sales tax refund claims, by reducing the amounts of the refunds claimed, after the statute of limitations period has expired. The only difference between the original claims and the amended claims is the reduction in the amount of refund claimed. The original claims and amended claims arise from the same transactions but the amended claims would cover a reduced number of these transactions. The advisory opinion also noted that this conclusion should not be construed as necessarily extending to an amended refund claim that is larger than the original refund claim. (TSB-A-10(21)S, New York Commissioner of Taxation and Finance, May 6, 2010)