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This entry was published on 2025-11-28
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SECTION 1439-JJJ*2

Refunds

Tax (TAX) CHAPTER 60, ARTICLE 31-A-4*2

* § 1439-jjj. 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* NB Repealed December 31, 2045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