The New York Application for Refund of the Petroleum Business Tax Because of a Bad Debt is a form used to request a refund of the Petroleum Business Tax (PBT) that has been paid due to a bad debt. The form is used by taxpayers who have paid the PBT on the sale of petroleum products to a customer who has since failed to pay the amount due. The refund form is available from the New York State Department of Taxation and Finance. There are two types of New York Application for Refund of the Petroleum Business Tax Because of a Bad Debt: Form PT-229, Petroleum Business Tax Refund Claim for Bad Debt, and Form PT-229A, Petroleum Business Tax Refund Claim for Bad Debt Attachment. Both forms must be completed and submitted, along with supporting documentation, to the Department of Taxation and Finance in order to receive a refund.