Sec. 487.4. Refunds

Latest version.

Tax Law, §§ 513, 1096
The Department of Taxation and Finance is authorized to refund or credit, with interest, any money paid in error under article 21 of the Tax Law. All claims for refund should be made on a form prescribed by the department for such purpose. A claim for refund or credit must be filed within four years from the time that the erroneous payment was made or as otherwise provided in section 513 of the Tax Law. For information regarding the overpayment rate of interest, see Part 2393 of this Title.

                    
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