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This entry was published on 2014-09-22
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SECTION 1438-J
Refunds
Tax (TAX) CHAPTER 60, ARTICLE 31-A-1
* § 1438-j. 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, he or she may cause such moneys to
be refunded pursuant to such requirements as he or she 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* NB Repealed December 31, 2026