Sec. 8-2.1. General

Tax Law, § 1087(a)

A claim for credit or refund of an overpayment of tax must be filed by the taxpayer within three years from the time the report was filed or two years from the time the tax was paid, whichever is later. If the claim is filed within the three-year period, the amount of credit or refund shall not exceed the portion of the tax paid within the three years immediately preceding the filing of the claim. If the claim is filed within the two-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim. If no claim is filed, the amount of a credit or refund shall not exceed the amount which would be allowed if a claim had been filed on the date the credit or refund is allowed.