Section 1439-N. Miscellaneous  


Latest version.
  • 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        * NB Repealed December 31, 2011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