2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
3004-A - Disclosure of overpayment to taxpayer.

§  3004-a.  Disclosure  of overpayment to taxpayer. (a) The department
  shall disclose to a taxpayer all instances of overpayment of tax by such
  taxpayer discovered by the department during the  course  of  an  audit,
  assessment, collection or enforcement proceeding.
    (b) The time within which a taxpayer may apply for a refund or claim a
  credit  for  an  overpayment  of  tax disclosed pursuant to this section
  shall be one hundred twenty days from the date that notice of disclosure
  is given to such taxpayer by the department.  Failure  to  apply  for  a
  refund  or credit within the one hundred twenty days shall result in the
  loss of the right to apply for a refund or credit. Provided,  that  this
  subdivision  shall not reduce the time within which a taxpayer may claim
  a credit or refund of an  overpayment  of  tax  pursuant  to  any  other
  provision of this chapter or any other applicable law.
    (c)  Nothing  in  this  section  shall  be  construed  as requiring or
  permitting the giving of notice or the payment of a refund  or  granting
  of a credit with respect to a period which, at the time such overpayment
  is discovered by the department, is not open for assessment or refund by
  virtue of any period of limitations provided for in any tax.