N.Y. Tax Law § 1450-j
Refunds
Redline — January 1, 2026 → current.View current text →
Current — June 29, 2026
As of January 1, 2026
* § 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the treasurer within\ntwo years from the date the erroneous payment was made.\n * NB Effective February 19, 2026\n * NB Repealed December 31, 2045\n
* § 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for such refund is filed with the treasurer within\ntwo years from the date the erroneous payment was made.\n * NB Repealed December 31, 2045\n
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.