2006 New York Code - Miscellaneous.

 
    * §  1449-nn.  Miscellaneous.  A  local law adopted by any town in the
  Peconic Bay region, pursuant to this article,  may  contain  such  other
  provisions  as the town deems necessary for the proper administration of
  the  tax  imposed  pursuant  to  this  article,   including   provisions
  concerning  the  determination  of  tax,  the  imposition of interest on
  underpayments and overpayments and the imposition  of  civil  penalties.
  Such  provisions  shall  be identical to the corresponding provisions of
  the real estate transfer tax  imposed  by  article  thirty-one  of  this
  chapter,  so  far  as  such provisions can be made applicable to the tax
  imposed pursuant to this article.
    * NB Repealed December 31, 2020