N.Y. Tax Law § 1438-j: Refunds

* § 1438-j. Refunds. Whenever the treasurer shall determine that any

moneys received under the provisions of the local law enacted pursuant

to this article were paid in error, he or she may cause such moneys to

be refunded pursuant to such requirements as he or she may prescribe,

provided that any application for such refund is filed with the

treasurer within two years from the date the erroneous payment was made.

* NB Repealed December 31, 2026