N.Y. Tax Law Section 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 31 (Real Estate Transfer Tax)article thirty-one of this chapter, so far as such provisions can be made applicable to the tax imposed pursuant to this article.

Source: Section 1449-NNNNN — Miscellaneous, https://www.­nysenate.­gov/legislation/laws/TAX/1449-NNNNN (updated Sep. 22, 2014; accessed Apr. 27, 2024).

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Accessed:
Apr. 27, 2024

Last modified:
Sep. 22, 2014

§ 1449-NNNNN’s source at nysenate​.gov

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