Section 1448-E. Miscellaneous

1.  A  local  law  adopted  by  the town,
  pursuant to this article, may contain such other provisions as the  town
  deems necessary for the proper administration and enforcement of the tax
  imposed  pursuant  to  this  article,  including,  but  not  limited to,
  provisions concerning  the  determination  of  tax,  the  imposition  of
  interest  on  underpayments and overpayments, proceedings to recover the
  tax, 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.
    2.  Notwithstanding  any  provision  of  law  to  the  contrary,   the
  commissioner   may   permit  the  town  supervisor,  or  the  authorized
  representative of such supervisor, to inspect  any  return  filed  under
  this  chapter,  or  may  furnish  to  such  supervisor  or  his  or  her
  representative an abstract of any such return, or supply him or her with
  information  concerning  an  item  contained  in  any  such  return,  or
  disclosed  by any investigation of tax liability under this chapter, but
  such permission shall be granted or such information furnished  only  if
  such information is to be used for tax purposes.
    3.  Notwithstanding  any  provision  of  law to the contrary, the town
  supervisor, or the authorized representative  of  such  supervisor,  may
  permit  the  commissioner  or  his  or  her authorized representative to
  inspect any return filed under this  chapter,  or  may  furnish  to  the
  commissioner  an  abstract of any such return, or supply him or her with
  information  concerning  an  item  contained  in  any  such  return,  or
  disclosed  by any investigation of tax liability under this article, but
  such permission shall only be granted or such information furnished only
  if such information is to be used for tax purposes.
    4. The  commissioner  and  the  town  may  enter  into  a  cooperative
  agreement  to  facilitate  the  administration  and  enforcement of this
  article.
    * NB Repealed December 31, 2025