2012 New York Consolidated Laws
TAX - Tax
Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
1449-NN - Miscellaneous.

 
    * §  1449-nn. Miscellaneous. 1. 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 and
  enforcement  of  the tax imposed pursuant to this article, including but
  not limited to provisions  concerning  the  determination  of  tax,  the
  imposition of interest on underpayments and overpayments, proceedings to
  recover  the tax, 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.
    2.   Notwithstanding  any  provision  of  law  to  the  contrary,  the
  commissioner may permit  the  supervisor  of  the  town,  or  authorized
  representative of said supervisor to inspect any return filed under this
  chapter,  or may furnish to such supervisor or his or her representative
  an abstract of any such return, or supply him or  her  with  information
  concerning  an  item  contained  in any such return, or disclosed by any
  investigation of tax liability under this chapter, but  such  permission
  shall  be granted or such information furnished only if such information
  is to be used for tax purposes.
    3.  Notwithstanding  any  provision  of  law  to  the  contrary,   the
  supervisor  of  the  towns  or  the  authorized  representative  of such
  supervisor may permit the commissioner to inspect any return filed under
  this chapter, or may  furnish  to  the  commissioner  or  supervisor  an
  abstract  of  any  such  return,  or  supply him or her with information
  concerning an item contained in any such return,  or  disclosed  by  any
  investigation  of  tax liability under this article, but such permission
  shall only be  granted  or  such  information  furnished  only  if  such
  information is to be used for tax purposes.
    4.  The commissioner and the towns imposing the tax authorized by this
  article may  enter  into  a  cooperative  agreement  to  facilitate  the
  administration and enforcement of this article.
    * NB Repealed December 31, 2030