N.Y. Tax Law § 1449-jj: Refunds

* § 1449-jj. 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 rules and regulations 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* NB Repealed December 31, 2050