N.Y. Tax Law § 1449-JJJJJJ — Refunds

§ 1449-jjjjjj. Refunds. Whenever the treasurer shall determine that\nany moneys received under the provisions of the local law enacted\npursuant to this article were paid in error, it may cause such moneys to\nbe refunded pursuant to such rules and regulations it may prescribe,\nprovided any application for such refund is filed with the treasurer\nwithin two years from the date the erroneous payment was made. When\nmaking any findings or determinations the treasurer may rely upon any\nfindings or determinations of the commissioner and any rules and\nregulations promulgated pursuant to article thirty-one of this chapter.\n