N.Y. Tax Law § 1449-jjjj

* § 1449-jjjj. Refunds. Whenever the treasurer shall determine that\nany moneys received under the provisions of the local law enacted\npursuant to this article were paid in error, he or she may cause such\nmoneys to be refunded pursuant to such rules and regulations he or she\nmay prescribe, provided that any application for such refund is filed\nwith the treasurer within two years from the date the erroneous payment\nwas made.\n * NB Repealed December 31, 2050\n