N.Y. Tax Law § 1438-J — Refunds

* § 1438-j. Refunds. Whenever the treasurer shall determine that any\nmoneys received under the provisions of the local law enacted pursuant\nto this article were paid in error, he or she may cause such moneys to\nbe refunded pursuant to such requirements as he or she may prescribe,\nprovided that any application for such refund is filed with the\ntreasurer within two years from the date the erroneous payment was made.\n * NB Repealed December 31, 2026\n