2006 New York Code - Refunds.

 
    * §  1449-jj. 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  rules  and  regulations  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    * NB Repealed December 31, 2020