N.Y. Comp. Codes R. & Regs. tit. 20 § 415.5
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, § 289-c(3)
In the event of an erroneous or excessive payment to a claimant, the Department of Taxation and Finance may recover such amount from the claimant in the same manner as a tax imposed by article 12-A of the Tax Law. Determinations of erroneous or excessive payments must be made within three years after the date of such erroneous or excessive payment.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 415.5