N.Y. Tax Law § 1449-jjj: Refunds

§ 1449-jjj. 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, it may cause such moneys to be

refunded pursuant to such rules and regulations it may prescribe,

provided any application for such refund is filed with the treasurer

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

making any findings or determinations the treasurer may rely upon any

findings or determinations of the commissioner and any rules and

regulations promulgated pursuant to article thirty-one of this chapter.