N.Y. Tax Law Section 1449-NNNNNNN
Miscellaneous

The local law adopted by the legislative body of the county of Cortland 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. * NB Repealed October 25, 2030

Source: Section 1449-NNNNNNN — Miscellaneous, https://www.­nysenate.­gov/legislation/laws/TAX/1449-NNNNNNN (updated Oct. 27, 2023; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Oct. 27, 2023

§ 1449-NNNNNNN. Misc.'s source at nysenate​.gov

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