Section 1439-NN. Miscellaneous

A  local  law  adopted  by  the town of
  Northeast, 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 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    * NB Repealed December 31, 2028