N.Y. Tax Law Section 1449-JJJJJJ
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, it may cause such moneys to be refunded pursuant to such rules and regulations it may prescribe, provided any application for such refund is filed with the treasurer within two years from the date the erroneous payment was made. When making any findings or determinations the treasurer may rely upon any findings or determinations of the commissioner and any rules and regulations promulgated pursuant to article 31 (Real Estate Transfer Tax)article thirty-one of this chapter.

Source: Section 1449-JJJJJJ — Refunds, https://www.­nysenate.­gov/legislation/laws/TAX/1449-JJJJJJ (updated Jul. 29, 2022; accessed Nov. 15, 2025).

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Verified:
Nov. 15, 2025

Last modified:
Jul. 29, 2022

§ 1449-JJJJJJ. Refunds's source at nysenate​.gov

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