§ 1449-jjjjjj. 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. When
making any findings or determinations the treasurer may rely upon any
findings or determinations of the commissioner and any rules and
regulations promulgated pursuant to article thirty-one of this chapter.