Section 1449-JJJ. Refunds

Whenever the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article  were  paid  in  error, it may cause such moneys to be
  refunded pursuant to  such  rules  and  regulations  it  may  prescribe,
  provided  any  application  for  such refund is filed with the treasurer
  within two years from the date the  erroneous  payment  was  made.  When
  making  any  findings  or determinations the treasurer may rely upon any
  findings or  determinations  of  the  commissioner  and  any  rules  and
  regulations promulgated pursuant to article thirty-one of this chapter.