New York § 26 - 26Refunds when sales cannot be completed
Full text of New York New York Consolidated Laws § 26 — 26Refunds when sales cannot be completed, with citation guidance and answers to common questions.
§ 26. 26Refunds when sales cannot be completed
§ 26. Refunds when sales cannot be completed. Within three years after the receipt thereof, moneys heretofore received by the division of the land office in the department of state and transferred to the office of general services or heretofore or hereafter received by the office of general services on account of sales of interests in real property ordered by the office of general services or its predecessor, the board of commissioners of the land office, may be refunded to the person or party for whose account same were received, upon satisfactory proof being submitted to the commissioner of general services that the sale or sales so ordered cannot be completed by the issuance of letters patent or an instrument of conveyance. Notwithstanding the provisions of section one hundred twenty-one of the state finance law, such refunds shall, upon approval by the commissioner of general services and after audit by the comptroller, be paid from any moneys in the custody of the office of general services or heretofore transferred or received from the division of the land office as proceeds of sale of real property, except that moneys derived from the sale of detached parcels of forest preserve lands as provided in section twenty-four of the public lands law shall not be used to make refunds with respect to inability to complete sales affecting other lands and such moneys shall be the sole fund from which to make refunds in cases of inability on the part of the state to complete sales, as aforesaid, of such detached parcels of forest preserve lands.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 26
What does New York Consolidated Laws § 26 cover?
Section 26 ("26Refunds when sales cannot be completed") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 26?
A common citation format is "New York Consolidated Laws § 26" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.