Q. What is it supposed to be on the show?

A. The 49th Street subway station entrance / exit.

 
Q. Where is it supposed to be on the show?

A.  In New York City.

Q. When did we see it on the show?

A. In Episode 8 of Season One of Resurrection.

Having planted a tracker in Dexter's car, Angel Batista follows him to the wig shop where he has prepared a kill table for .“Rapunzel” Al.

We see him come up out of a subway station (the sign reads .“49th St Station”), recording notes on his phone as he walks.  We see him walk down the street, until he comes to the wig store.  
 
 


Angel sees activity going on in the supposedly closed shop, and breaks in, hoping to catch Dexter in the act. 
 

And he almost does.  But Dexter's escaping victim, Vinny, bowls Angel over in his panic to get away, allowing Dexter time to flee, leaving Angel to find nothing but an empty room draped in plastic.


 
When he calls the police, without real evidence, they don't believe his story. 

Q. What is it actually in real life?

A. An actual subway station, but not the one it's supposed to be.  

Q. Where can I find it in real life?

A. When you see a subway sign on this show, do not believe it for a moment. there are several scenes this season featuring subway entrances, and they faked the signs identifying them every single one of them.
 
And this is no exception. 

When Batista emerges from the subway, the sign behind him reads: “49 St Station”.  It is not.

This is actually the 14th Street subway station, ( which is almost two miles south of the actual 49th Street station, which is up near Times Square,  at the southwest corner of 49th St & 7th Ave. )

 
Photo by Carl Mikoy - 2016

 
This station just a few steps southeast of the SW corner of 14th St & 6th Ave., in the New York's Flatiron District (although it's also close to the West Village). 
 
[  This should not be confused with a separate 14th Street/Union Square station,  which is located at 14th & 4th. ] 

It's near 55 14th St.   The GPS coordinates of this subway entrance are approximately: 40.737300725559244, -73.99642915108177.

What is true is that Batista walks straight from the subway exit down to the wig store. 
 
In the scene, Batista is walking east/southeast down the north side of 14th Street.
 
He doesn't have far to walk. It's only about 300 feet from the subway to the wig shop. 


Here is a matching StreetView of that subway exit (c. 2009): 
 


Here is an aerial photo of the location.  And here is a map link.