N.Y. Tax Law § 1449-O — Refunds

§ 1449-o. 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, it may cause such moneys to be\nrefunded 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.\n