N.Y. Tax Law Section 1450-NN
Miscellaneous

A local law adopted by the town of Clarkstown, 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 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 * NB Effective August 30, 2026 * NB Repealed December 31, 2046

Source: Section 1450-NN — Miscellaneous, https://www.­nysenate.­gov/legislation/laws/TAX/1450-NN (updated Aug. 7, 2026; accessed Sep. 5, 2026).

Green check means up to date. Up to date

Verified:
Sep. 5, 2026

Last modified:
Aug. 7, 2026

§ 1450-NN. Misc.'s source at nysenate​.gov

Link Style