New York PBS Code § 18-C

Refunds by the commission
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§ 18-c. Refunds by the commission. Whenever it appears that any\nperson, firm, corporation or municipal corporation, has paid to the\ncommission fees or other charges in excess of the amount legally\nchargeable against such person, firm, corporation or municipal\ncorporation, the commission shall have power, within three years after\nthe date of such payment, to refund to such person, firm, corporation or\nmunicipal corporation the amount of such excess. Such refund may be made\nupon audit by the comptroller, from any moneys in the hands of the\ncommission, not as yet turned over to the department of taxation and\nfinance.\n

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