2010 New York Code
TAX - Tax
Article 31-G - (1449-AAAAA - 1449-OOOOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF TOMPKINS
1449-NNNNN - Miscellaneous.

§  1449-nnnnn. Miscellaneous. The local law adopted by the legislative
  body of the county of Tompkins may contain such other provisions as such
  legislative body 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.