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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 31-B-1
Tax On Real Estate Transfers In the County of Essex
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SECTION 1448-O
Liability of recording officer
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ARTICLE 31-B-1
Tax On Real Estate Transfers In the County of Essex
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SECTION 1448-Q
Deposit and disposition of revenue
This entry was published on 2014-09-22
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SECTION 1448-P
Refunds
Tax (TAX) CHAPTER 60, ARTICLE 31-B-1
§ 1448-p. 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.