N.Y. Tax Law § 1449-jjjj: Refunds

* § 1449-jjjj. 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* NB Repealed December 31, 2050