Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 31-A-2. TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF COLUMBIA |
Section 1439-N. Miscellaneous
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The local law adopted by the legislative body of the county of Columbia 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. * NB Repealed December 31, 2011 * NB There are 3 § 1439-n's