N.Y. TAX Law § 1431
This is the official text of N.Y. TAX Law § 1431, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Refunds
Official statutory text
§ 1431. 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, it may cause such moneys to be\nrefunded pursuant to such rules and regulations it may prescribe,\nprovided any application for such refund is filed with the treasurer\nwithin two years from the date the erroneous payment was made.\n
Status: in_force · Read it on the official government site
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