New York Laws
Article 33-B - Tax on Real Estate Tranfers in Towns
1568-A - Refunds.

ยง 1568-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 requirements 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.