N.Y. Tax Law § 1450-j

* § 1450-j. 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, they may cause such moneys to be\nrefunded pursuant to such requirements as they may prescribe, provided\nthat any application for such refund is filed with the treasurer within\ntwo years from the date the erroneous payment was made.\n * NB Repealed December 31, 2045\n