N.Y. Tax Law § 1431
Current through 2024 NY Law Chapter 457
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.
N.Y. Tax Law § 1431