State Codes and Statutes
Statutes > New-york > Tax > Article-31-a-1 > 1438-j* § 1438-j. 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 requirements as 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 * NB Repealed December 31, 2026
