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This entry was published on 2014-09-22
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SECTION 1448-A
Refunds
Tax (TAX) CHAPTER 60, ARTICLE 31-B
* § 1448-a. 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 rules and regulations 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* NB Repealed December 31, 2025