New York ABC Code § 127-D

Refunds on over-payment of fees; permit not issued
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§ 127-d. Refunds on over-payment of fees; permit not issued.  Monies\nheretofore or hereafter received by the authority pursuant to this\nchapter may, within three years from the receipt thereof, be refunded to\nthe applicant for the license or permit, on satisfactory proof that:\n  a. Such monies were in excess of the amount required by this chapter,\nto the extent of such excess.\n  b. The permit for which application was made has not been issued.\n  Such refunds shall, upon approval by the authority and after audit by\nthe state comptroller, be paid from any monies in the custody of the\ncomptroller, derived from fees received pursuant to this chapter.\n

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