N.Y. Tax Law Section 1439-JJJ*2
Refunds


Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in error, the treasurer may cause such moneys to be refunded pursuant to such requirements as they may prescribe, provided that any application for such refund is filed with the treasurer within two years from the date the erroneous payment was made. * NB Effective February 19, 2026 * NB Repealed December 31, 2045 * NB There are 2 § 1439-jjj’s

Source: Section 1439-JJJ*2 — Refunds, https://www.­nysenate.­gov/legislation/laws/TAX/1439-JJJ*2 (updated Nov. 28, 2025; accessed Dec. 13, 2025).

Verified:
Dec. 13, 2025

Last modified:
Nov. 28, 2025

§ 1439-JJJ*2. Refunds's source at nysenate​.gov

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