N.Y. Tax Law § 1449-jj

* § 1449-jj. 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, he or she may cause such moneys to\nbe refunded pursuant to such rules and regulations he or she may\nprescribe, provided that any application for such refund is filed with\nthe treasurer within two years from the date the erroneous payment was\nmade.\n * NB Repealed December 31, 2050\n