New York ? Did you make long-distance calls from your home in the last three years? Then Uncle Sam owes you.

Thanks to the repeal of a federal excise tax on long-distance phone service that dates back to 1898, taxpayers will be refunded approximately $13 billion by claiming their share on the 2006 tax return. The law was initially established to tax wealthy Americans who owned phones; the money was used to finance the Spanish-American War.

You’re eligible for the refund if you made a long-distance call between Feb. 28, 2003, and Aug. 1, 2006. To make it easy, the IRS is offering a standard refund between $30 and $60 (one exemption gets you $30, two get you $40, three get you $50, four or more get you $60).

If you think you’re owed more, you’ll have to come up with the long-distance bills for the 41-month duration.

Internet long-distance phone calls apply, as long as the federal excise tax was imposed. If you’re unsure whether you’re owed any money, call your telephone-service provider to review your bills.